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Topic Indirect taxation
Asked 4 times across 2 UPSC exams over 11 years (2006–2017), peaking in 2006.
Key insights
- Most tested in CSE — 2 of 4 PYQs
- Most asked in 2006
- Recurs across 2 years (2006–2017)
How it travelled across exams
First appearance in each exam — the same idea, reframed.
CSE 2006 → CDS 2017
How the concept evolved
Long-running — most appearances (2 of 4) predate 2016, and it still returns.
Related concepts
Ideas UPSC tests alongside this one — keep exploring.
Sample questions
You've seen the pattern — here are a few of the actual PYQs.
CDS2017
Which one of the following statements is correct in relation to the GST Bill passed by the Rajya Sabha in August 2016?
- A It will replace all central taxes, duties, etc., only by a single tax.
- B It will subsume central as well as State taxes, duties, etc. ✓
- C GST will be levied on alcoholic liquor for human consumption at a uniform rate of 25 percent.
- D Petroleum and petroleum products shall not be subjected to the levy of GST.
✓ Correct answer: (B)
Economy › Public Finance & Budget
CDS2017
Goods and Services Tax likely to be levied in India is not a
- A gross value tax ✓
- B value-added tax
- C consumption tax
- D destination-based tax
✓ Correct answer: (A)
Economy › Public Finance & Budget
CSE2006
Which one of the following is the correct statement? Service tax is a/an
- A direct tax levied by the Central Government.
- B indirect tax levied by the Central Government. ✓
- C direct tax levied by the State Government.
- D indirect tax levied by the State Government.
✓ Correct answer: (B)
Economy › Public Finance & Budget
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