QUESTION 1
GS3
10 marks
Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India. Also, comment on the revenue implications of the GST introduced in India since July 2017.
WRITE IN
7 min
150 words
What the examiner wants
List the indirect taxes merged into GST and comment on GST's revenue impact since 2017.
Enumerate + CommentList the points, each with a one-line explanation. Give your own view on the statement and back it with facts and examples.
Demand-wise check
- 1Central: excise duty, service tax, additional excise and customs duties (CVD, SAD), central surcharges and cesses≈30 words
- 2State: VAT, central sales tax, entry tax/octroi, luxury tax, entertainment tax (except by local bodies), purchase tax, taxes on lottery and betting≈30 words
- 3Revenue: initial shortfall and compensation, rate cuts, later buoyancy; monthly collections now about ₹1.8–2 lakh crore≈30 words
- 4Issues: compliance, fake invoices, rate structure; GST 2.0 rate rationalisation (2025)≈30 words
Open in about 20 words and close in about 20.
Answer plan
Central listState listRevenue trendIssuesConclusion
Where marks usually go
- Incomplete lists
- No revenue data
Draw this
- Two columns: central and state taxes subsumed
Value addition
- DataGross GST collections were about ₹20.2 lakh crore in 2023–24, averaging ₹1.68 lakh crore a month.Ministry of Finance / GSTN
- FactPetroleum crude, diesel, petrol, ATF, natural gas and alcohol for human consumption remain outside GST.GST Council
Mapped topper copies
Reviewed public-source references related to this PYQ. Same-syllabus references are labelled separately.
- Shakti Dubey · AIR 1 · Page 23 ↗Same syllabus reference
- Mayank Purohit · AIR 33 · Page 13 ↗Same syllabus reference
- Aniket Ranjan · AIR 48 · Page 26 ↗Same syllabus reference
- Mayank Purohit · AIR 33 · Page 15 ↗Same syllabus reference
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