UPSC Prelims Practice Questions — Feb. GST collection increases by 8.1% to over ₹1.83 lakh crore

Q1. With reference to the GST rate rationalisation that became effective in September 2025, consider the following statements regarding its features: 1. The four existing slabs were collapsed into two principal slabs of 5% and 18%. 2. A new 40% slab was introduced for ultra-luxury and sin goods such as tobacco and pan masala. 3. The revised rate structure came into force on 22 September 2025. 4. The reform abolished the GST Council established under Article 279A of the Constitution. Which of the statements given above is/are NOT correct?

  1. The four existing slabs were collapsed into two principal slabs of 5% and 18%.
  2. A new 40% slab was introduced for ultra-luxury and sin goods such as tobacco and pan masala.
  3. The revised rate structure came into force on 22 September 2025.
  4. The reform abolished the GST Council established under Article 279A of the Constitution.
  • A. 1 and 2 only
  • B. 3 only
  • C. 4 only
  • D. 2 and 4 only

Q2. The GST Council, which recommended the rate rationalisation effective September 2025, derives its constitutional status from which one of the following Articles of the Constitution of India?

  • A. Article 246A
  • B. Article 269A
  • C. Article 279A
  • D. Article 280

Q3. With reference to the GST collection data released for February 2026, consider the following statements: 1. Gross GST collection in February 2026 stood at about ₹1.83 lakh crore. 2. Gross GST revenue from imports registered a year-on-year growth of about 17.2%. 3. Net GST collection, after refunds, was approximately ₹1.61 lakh crore. 4. Gross domestic GST revenue registered a year-on-year contraction. Which of the statements given above is/are correctly identified?

  1. Gross GST collection in February 2026 stood at about ₹1.83 lakh crore.
  2. Gross GST revenue from imports registered a year-on-year growth of about 17.2%.
  3. Net GST collection, after refunds, was approximately ₹1.61 lakh crore.
  4. Gross domestic GST revenue registered a year-on-year contraction.
  • A. 1 and 2 only
  • B. 1, 2 and 3 only
  • C. 2, 3 and 4 only
  • D. 1, 3 and 4 only

Q4. Under the GST Reforms that came into effect on 22 September 2025, how many principal tax slabs (excluding the nil rate and the special demerit-goods slab) constitute the new GST rate structure?

  • A. One
  • B. Two
  • C. Three
  • D. Four

Q5. Who chairs the GST Council, the apex federal body that recommended the September 2025 GST rate rationalisation?

  • A. The Prime Minister of India
  • B. The Union Minister of Finance
  • C. The Chairman of the Finance Commission
  • D. The Governor of the Reserve Bank of India
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