QUESTION 11
GS3
10 marks
Discuss the rationale for introducing Goods and Services Tax (GST) in India. Bring out critically the reasons for delay in roll out of its regime.
WRITE IN
7 min
200 words
What the examiner wants
Explain why GST is needed and critically examine why its roll-out was delayed.
Discuss; Bring out criticallyAnswer exactly what the question asks.
Demand-wise check
- 1Rationale: end cascading, unify national market, widen tax base, improve compliance through invoice matching≈35 words
- 2Delay: states' fear of revenue loss and fiscal autonomy, petroleum and alcohol exclusion debate, CST compensation dues unpaid≈35 words
- 3Design disputes: rate structure, dispute mechanism, GST Network, manufacturing vs consuming states≈35 words
- 4Outcome: 101st Amendment (2016), roll-out July 2017≈35 words
Open in about 30 words and close in about 30.
Answer plan
Current indirect tax problemsGST benefitsReasons for delayResolution
Where marks usually go
- Only praising GST without delay reasons
- Ignoring Centre-state trust deficit
Draw this
- Diagram: cascading tax vs GST credit chain
Value addition
- CommitteeKelkar Task Force on FRBM implementation (2004) recommended a GST.Kelkar Task Force, 2004
- LawThe 115th Amendment Bill (2011) lapsed; GST came via the 101st Amendment (2016).Constitution (101st Amendment) Act, 2016
Mapped topper copies
Reviewed public-source references related to this PYQ. Same-syllabus references are labelled separately.
- Mayank Purohit · AIR 33 · Page 13 ↗Same syllabus reference
- Shakti Dubey · AIR 1 · Page 23 ↗Same syllabus reference
- Aniket Ranjan · AIR 48 · Page 26 ↗Same syllabus reference
- Mayank Purohit · AIR 33 · Page 15 ↗Same syllabus reference
Links open original public sources. MainsBuddy does not host these answer sheets.
Next: plan for one minute, write it in 7 minutes, then get it checked.