UPSC Prelims Practice Questions — GST collections rise to a record of ₹2.43 lakh crore in April

Q1. Who is the ex-officio Chairperson of the Goods and Services Tax Council constituted under the Constitution?

  • A. The Union Finance Minister
  • B. The Prime Minister of India
  • C. The President of India
  • D. A Chairperson elected by rotation from among the State Finance Ministers

Q2. With reference to the record gross GST collection reported for April 2026, consider the following statements: 1. At about ₹2.43 lakh crore it was the highest monthly gross GST collection recorded since the tax's rollout. 2. It represented a year-on-year growth of about 8.7% over the collection of the corresponding month a year earlier. 3. April 2026 was the first occasion on which monthly gross GST collections crossed the ₹2 lakh crore mark. Which of the statements given above is/are correct?

  1. At about ₹2.43 lakh crore it was the highest monthly gross GST collection recorded since the tax's rollout.
  2. It represented a year-on-year growth of about 8.7% over the collection of the corresponding month a year earlier.
  3. April 2026 was the first occasion on which monthly gross GST collections crossed the ₹2 lakh crore mark.
  • A. 1 and 2 only
  • B. 1 and 3 only
  • C. 2 and 3 only
  • D. 1, 2 and 3

Q3. IGST, a major component of the record April 2026 GST collection, is levied on inter-State supplies and its proceeds are apportioned between the Union and the States under which Article of the Constitution?

  • A. Article 269A
  • B. Article 246A
  • C. Article 279A
  • D. Article 265

Q4. In the record April 2026 GST data, by approximately what percentage did import-linked (revenue from imports) GST revenue grow year-on-year?

  • A. 4.3%
  • B. 8.7%
  • C. 26%
  • D. 13%

Q5. The IGST payable on imported goods — a key driver of the April 2026 collection surge — is assessed and collected at the point of import along with customs duty by which agency?

  • A. Central Board of Indirect Taxes and Customs (CBIC)
  • B. Central Board of Direct Taxes (CBDT)
  • C. Goods and Services Tax Network (GSTN)
  • D. Directorate General of Foreign Trade (DGFT)

Q6. The shared technology platform that handles GST registration, filing of returns and computation/settlement of IGST between the Centre and States is operated by which body?

  • A. Goods and Services Tax Network (GSTN)
  • B. Central Board of Indirect Taxes and Customs (CBIC)
  • C. National Informatics Centre (NIC)
  • D. Reserve Bank of India (RBI)

Q7. With reference to the components of India's dual GST structure, consider the following statements: 1. CGST is levied by the Centre on intra-State supplies of goods and services. 2. SGST is levied by the State on intra-State supplies of goods and services. 3. IGST is levied by the Centre on inter-State supplies and on imports. 4. UTGST is levied by Union Territories having their own legislature, such as Delhi and Puducherry. Which of the statements given above is/are NOT correct?

  1. CGST is levied by the Centre on intra-State supplies of goods and services.
  2. SGST is levied by the State on intra-State supplies of goods and services.
  3. IGST is levied by the Centre on inter-State supplies and on imports.
  4. UTGST is levied by Union Territories having their own legislature, such as Delhi and Puducherry.
  • A. 1 and 2
  • B. 3 only
  • C. 2 and 3
  • D. 4 only

Q8. At its rollout on 1 July 2017, GST subsumed how many central and state taxes (excluding cesses)?

  • A. 12
  • B. 17
  • C. 23
  • D. 29

Q9. With reference to voting in the GST Council under Article 279A, consider the following statements: 1. The vote of the Central Government has a weightage of one-third of the total votes cast. 2. The votes of all the State Governments taken together have a weightage of two-thirds of the total votes cast. 3. Every decision of the Council is taken by a simple majority of the members present and voting. Which of the statements given above is/are correct?

  1. The vote of the Central Government has a weightage of one-third of the total votes cast.
  2. The votes of all the State Governments taken together have a weightage of two-thirds of the total votes cast.
  3. Every decision of the Council is taken by a simple majority of the members present and voting.
  • A. 1 and 2 only
  • B. 1 and 3 only
  • C. 2 and 3 only
  • D. 1, 2 and 3

Q10. Consider the following pairs of constitutional/legal provisions and their functions relating to GST: 1. Article 246A — concurrent power of Parliament and State Legislatures to levy GST 2. Article 279A — constitution of the GST Council 3. Article 269A — levy and apportionment of IGST on inter-State supply 4. Article 268A — levy of the GST compensation cess on luxury and demerit goods Which of the pairs given above is/are correctly matched?

  1. Article 246A — concurrent power of Parliament and State Legislatures to levy GST
  2. Article 279A — constitution of the GST Council
  3. Article 269A — levy and apportionment of IGST on inter-State supply
  4. Article 268A — levy of the GST compensation cess on luxury and demerit goods
  • A. 1 and 2 only
  • B. 1, 2 and 3
  • C. 2, 3 and 4
  • D. 1, 3 and 4

Q11. In the context of the 2026 West Asia crisis that disrupted India's oil imports and affected import-linked GST revenue, the Strait of Hormuz is best described as which of the following?

  • A. A narrow waterway linking the Persian Gulf with the Gulf of Oman, through which a large share of the world's seaborne oil and LNG trade passes
  • B. A canal connecting the Red Sea with the Mediterranean Sea used by tankers bound for Europe
  • C. A strait separating the Arabian Sea from the Bay of Bengal along India's southern coast
  • D. A channel joining the Mediterranean Sea with the Black Sea