Which of the following Articles of the Constitution of India provides for the creation of a GST Council?
- A.Article 246A
- B.Article 279A
- C.Article 269A
- D.Article 323A
Correct answer
Explanation
The correct answer is B, Article 279A. It empowers the President to constitute the Goods and Services Tax Council, a joint forum of the Centre and the States. The Article was inserted by the Constitution (One Hundred and First Amendment) Act, 2016, the same amendment that brought GST, and the Council was set up in September 2016. The Union Finance Minister is its Chairperson, the Union Minister of State for Finance and the finance or taxation ministers of all States are its members, and decisions need a three-fourths weighted majority in which the Centre holds one-third of the votes and the States together two-thirds. A, Article 246A, gives Parliament and the State legislatures the power to make laws on GST. C, Article 269A, deals with the levy and collection of GST on inter-State trade, that is, IGST. D, Article 323A, provides for administrative tribunals and has nothing to do with tax. Exam tip: 246A power to tax, 269A inter-State GST, 279A GST Council; all three came with the 101st Amendment.
Practice Questions
View allThe right to form associations and unions is a right
- A.guaranteed to everybody
- B.to freedom guaranteed to citizens only
- C.to equality before law
- D.to life and personal liberty
Show answer
The right to form associations or unions is part of Article 19, and Article 19 rights belong only to citizens of India.
Read the full explanation →Which one of the following statements with regard to the National Commission for Scheduled Tribes is not correct?
- A.The Union and every State Government shall consult the Commission on all major policy matters affecting Scheduled Tribes.
- B.All the reports of the Commission and its recommendations shall be laid only before Lok Sabha.
- C.The Commission, while investigating any matter, has all the powers of a Civil Court.
- D.The Commission has the power to regulate its own procedures.
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It is not correct, because the President causes the Commission's reports to be laid before each House of Parliament, not only before the Lok Sabha.
Read the full explanation →Which of the following statements with regard to the conduct of elections in India is/are not correct? 1. The responsibility for the preparation of the electoral rolls is vested in the Election Commission of India. 2. The Model Code of Conduct comes into existence as soon as the date of the election is announced. 3. The laws relating to delimitation of constituencies are made by the Election Commission of India. 4. No election shall be called in question except by an election petition. Select the correct answer using the code given below.
- A.3 only
- B.1, 2 and 4
- C.1, 2 and 3
- D.4 only
Show answer
Statement 3 is the only incorrect one, because laws on the delimitation of constituencies are made by Parliament, not by the Election Commission.
Read the full explanation →Which one of the following statements with regard to the Ninth Schedule of the Constitution of India is not correct?
- A.It was inserted by the Constitution (First Amendment) Act, 1951.
- B.The Acts and Regulations specified in the Ninth Schedule shall become void on the ground that it violates a fundamental right in Part III of the Constitution.
- C.The Supreme Court has the power of judicial review of an Act included in the Ninth Schedule on the doctrine of basic structure.
- D.The appropriate Legislature can repeal or amend an Act specified in the Ninth Schedule.
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It is not correct, because Article 31B says the opposite: an Act placed in the Ninth Schedule shall not become void merely because it is inconsistent with a fundamental right in Part III.
Read the full explanation →The Sixth Schedule of the Constitution of India pertains to the administration of tribal areas in which of the following States?
- A.Assam, Meghalaya, Tripura and Mizoram
- B.Meghalaya, Tripura, Manipur and Mizoram
- C.Assam, Manipur, Meghalaya and Tripura
- D.Manipur, Meghalaya, Tripura and Arunachal Pradesh
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The Sixth Schedule covers the administration of tribal areas in exactly these four north-eastern states.
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