Which of the following statements about Goods and Services Tax (GST) in course of inter-State trade or commerce is/are correct? 1. Levy and collection of GST are governed under Article 269A of the Constitution of India 2. GST on supplies in the course of inter-State trade or commerce may not be levied and collected by the States 3. GST is apportioned between the Union and the States Select the answer using the code given below:
- A.1, 2 and 3
- B.2 and 3 only
- C.1 and 3 only
- D.1 only
Correct answer
Explanation
The correct answer is A, 1, 2 and 3. Article 269A makes inter-State GST a tax that only the Centre levies and collects and then shares with the States.
Article 269A was inserted by the 101st Amendment Act, 2016, which brought in GST. It says that GST on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India, and that this tax shall be apportioned between the Union and the States in the manner provided by Parliament by law on the recommendations of the GST Council. So statement 1 is correct, statement 2 is correct because the States do not levy or collect this tax, and statement 3 is correct because the tax is shared. In practice this inter-State levy is called IGST.
B is wrong: it leaves out statement 1, which names the right Article.
C is wrong: it leaves out statement 2, which is also true.
D is wrong: statements 2 and 3 are correct as well.
Exam tip: Article 246A gives the power to make GST laws; Article 269A covers inter-State GST (IGST); Article 279A creates the GST Council.
Practice Questions
View allWith reference to the Parliament of India, which of the following Parliamentary Committees scrutinizes and reports to the House whether the powers to make regulations, rules, sub-rules, by-laws, etc. conferred by the Constitution or delegated by the Parliament are being properly exercised by the Executive within the scope of such delegation ?
- A.Committee on Government Assurances
- B.Committee on Subordinate Legislation
- C.Rules Committee
- D.Business Advisory Committee
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This committee checks whether the rules, regulations and by-laws made by the executive under delegated powers stay within the limits Parliament set.
Read the full explanation →With reference to Deputy Speaker of Lok Sabha, consider the following statements : 1. As per the Rules of Procedure and Conduct of Business in Lok Sabha, the election of Deputy Speaker shall be held on such date as the Speaker may fix.
2. There is a mandatory provision that the election of a candidate as Deputy Speaker of Lok Sabha shall be from either the principal opposition party or the ruling party.
3. The Deputy Speaker has the same power as of the Speaker when presiding over the sitting of the House and no appeal lies against his rulings.
4. The well established parliamentary practice regarding the appointment of Deputy Speaker is that the motion is moved by the Speaker and duly seconded by the Prime Minister. Which of the statements given above are correct ?
- A.1 and 3 only
- B.1, 2 and 3
- C.3 and 4 only
- D.2 and 4 only
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The Speaker fixes the date of the Deputy Speaker's election, and a presiding Deputy Speaker has the full powers of the Speaker; statements 2 and 4 describe rules that do not exist.
Read the full explanation →With reference to the writs issued by the Courts in India, consider the following statements :
1. Mandamus will not lie against a private organisation unless it is entrusted with a public duty.
2. Mandamus will not lie against a Company even though it may be a Government Company.
3. Any public minded person can be a petitioner to move the Court to obtain the writ of Quo Warranto.
Which of the statements given above are correct?
- A.1 and 2 only
- B.2 and 3 only
- C.1 and 3 only
- D.1, 2 and 3
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Mandamus reaches anyone who owes a public duty, including government companies, and quo warranto can be sought by any interested person, not only the aggrieved one.
Read the full explanation →Which one of the following is not a function of the Constitution of India ?
- A.To ensure participation of good people in politics
- B.To guarantee a set of rights to citizens
- C.To define the power of the different organs of government
- D.To create conditions for a just society
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A constitution can set rules and limits, but it cannot guarantee that good people will enter politics. A constitution is the basic set of rules by which a country is governed.
Read the full explanation →Which one of the following is not a part of Fundamental Rights ?
- A.Right to education
- B.Right to establish educational institutions by minorities
- C.Right to be conferred with titles
- D.Right against untouchability
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The Constitution does the opposite: Article 18 abolishes titles, so receiving a title is not a Fundamental Right. Article 18 forbids the State from conferring any title other than a military or academic distinction, and bars citizens from accepting a title from a foreign State.
Read the full explanation →