UPSC Prelims Practice Questions — GST revenues up 14% amid import reliance

Q1. The GST Council owes its constitutional existence to which one of the following Articles, inserted by the Constitution (101st Amendment) Act, 2016?

  • A. Article 279A
  • B. Article 246A
  • C. Article 269A
  • D. Article 279

Q2. In India's GST framework, the term 'Integrated GST (IGST)' is best defined as which one of the following?

  • A. The GST levied and collected by the Centre on inter-State supplies of goods and services and on imports
  • B. The combined CGST and SGST levied on all intra-State supplies within a State
  • C. A cess levied over and above the highest slab on luxury and sin goods
  • D. The GST levied jointly by two neighbouring States on goods moving between them

Q3. Approximately how many central and state indirect taxes were subsumed into the GST when it was introduced on 1 July 2017?

  • A. About 17
  • B. About 8
  • C. About 12
  • D. About 29

Q4. The gross GST collection in June 2026, reported around GST's ninth anniversary, stood at approximately which one of the following?

  • A. ₹1.95 lakh crore
  • B. ₹2.43 lakh crore
  • C. ₹1.74 lakh crore
  • D. ₹2.10 lakh crore

Q5. The September 2025 GST rate rationalisation ('GST 2.0'), which moved India to a two-slab structure, was formally recommended by which one of the following?

  • A. The GST Council, at its 56th meeting
  • B. The Fifteenth Finance Commission
  • C. The Central Board of Indirect Taxes and Customs (CBIC)
  • D. NITI Aayog's Governing Council

Q6. Following the September 2025 rationalisation, how many principal GST slabs apply to most goods and services, apart from nil-rated items and the special 40% demerit rate?

  • A. Two (5% and 18%)
  • B. Three
  • C. Four
  • D. Five

Q7. In the June 2026 GST data, which single component recorded the highest year-on-year rate of growth, underlining concerns about import reliance?

  • A. Revenue from imports (IGST on imports)
  • B. Revenue from domestic transactions
  • C. Net collection after refunds
  • D. Overall gross collection

Q8. In the voting architecture of the GST Council, which single party's votes carry the largest weightage?

  • A. All the State Governments taken together
  • B. The Central Government
  • C. The Union Finance Minister in an individual capacity
  • D. The GST Council Secretariat