UPSC Civil Services GK Questions 2026

It is levied and collected by the Government of India on inter-state supplies under Article 269A, and the proceeds are apportioned between the Union and the state where the goods or services are consumed, which is what makes GST a destination-based tax.

The definition of goods and services tax inserted by the hundred and first amendment expressly excludes it, so states continue to levy state excise and value added tax on liquor, and it is a major source of their own revenue.

Under it the President constitutes the GST Council, which is chaired by the Union Finance Minister and includes the Union Minister of State for Finance and a minister nominated by each state.

It inserted Article 246A, Article 269A and Article 279A and made the sharing of taxing power between the Union and the states possible, so that both could tax the same supply.

GST was rolled out at a midnight session of Parliament and the date is now observed every year as GST Day.

It is the foundation of the whole tax system, because it means the executive cannot demand money from a citizen without a law passed by the competent legislature.

A gift tax is charged on the transfer of money or property from one person to another without consideration; it is a tax on a transfer between persons, not on any sale of goods or supply of services.

GST is charged on the supply of goods and services, and although the registered supplier deposits it with the government, the amount is recovered from the buyer in the price.

Chilika lies on the eastern coastal plain south of the Mahanadi delta, separated from the Bay of Bengal by a long sandbar, and it is the largest brackish water lagoon in the country and a Ramsar wetland famous for migratory birds and the Irrawaddy dolphin.

The Trans-Himalayan ranges, the Karakoram, the Ladakh and the Zaskar, lie north of the Greater Himalaya and belong structurally to the Tibetan block rather than to the Himalayan fold belt.

Majuli lies in the braided channel of the Brahmaputra in Assam, where the river splits into many arms and deposits enormous quantities of silt.

Indira Point stands at the southern tip of Great Nicobar Island, the largest of the Nicobars, and it is the southernmost point of the territory of India.

It runs roughly along the ten degree north parallel, which is where it gets its name, and it divides Little Andaman in the north from Car Nicobar in the south, separating the two halves of the union territory.

The Deccan Trap was formed by vast fissure eruptions that spread sheet after sheet of lava over the north-western peninsula.

The Aravalli was folded in the Precambrian era, hundreds of millions of years before the Himalaya rose, and long erosion has reduced it to a chain of low residual ridges running north-east from Gujarat through Rajasthan towards Delhi.

The Palghat Gap is a wide trough about thirty kilometres across, and it is the principal natural break in the otherwise continuous wall of the Western Ghats.

Both rivers flow westward along faulted troughs, or rift valleys, that lie between the Vindhya and the Satpura ranges, and both empty into the Arabian Sea through estuaries instead of deltas.

Anaimudi stands in the Anaimalai hills of Kerala, where the Anaimalai, Palani and Cardamom hills meet, and rises to about 2,695 metres.

Where the rivers leave the hills they drop their coarsest load, and the resulting belt of gravel and pebbles is so porous that the smaller streams sink into it and vanish.

Lakshadweep is a group of small coral islands, atolls and reefs lying off the Malabar coast of Kerala in the Arabian Sea, built on a submarine ridge.