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Goods and Services Tax

Asked 11 times across 4 UPSC exams over 8 years (2017–2025), peaking in 2017.
11
PYQs
4/4
Exams
7
Years active
2017–2025
Span
2017
Peak
11/11
Answers

Sample questions

CDS2025
Which of the following Constitution Amendment Acts introduced GST (Goods and Services Tax) in course of inter-state trade or commerce ?
  1. A Constitution (One Hundred and First Amendment) Act ✓
  2. B Constitution (One Hundred and Second Amendment) Act
  3. C Constitution (One Hundred and Fourth Amendment) Act
  4. D Constitution (One Hundred and Sixth Amendment) Act
✓ Correct answer: (A)
Polity & Governance › Constitutional Framework
CDS2024
Which one of the following statements regarding GST is not correct?
  1. A Amendment 115 to the Constitution of India kept alcohol for human use and five petroleum products outside the ambit of GST.
  2. B Amendment 122 to the Constitution of India kept only alcohol for human use outside the ambit of GST.
  3. C Precious metals are taxed at a rate of 1% under GST. ✓
  4. D Unworked diamond is taxed at a rate of 0·25%.
✓ Correct answer: (C)
Economy › Public Finance & Budget
ESE2024

Consider the following statements

  1. India's Goods and Services Tax collection for the month of June 2023 reached ₹1·61 trillion, according to the Ministry of Finance
  2. India received its highest-ever FDI inflow of US$83·57 billion in the fiscal year 2021-2022
  3. The net direct tax collection in the current fiscal year has witnessed a significant growth of 16%, reaching ₹4·75 lakh crore, indicating a surge in economic activity

Which of the above statements are correct?

  1. A 1 and 2 only
  2. B 1 and 3 only
  3. C 2 and 3 only
  4. D 1, 2 and 3 ✓
✓ Correct answer: (D)
Current Affairs & Static GK › Government Initiatives in News

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