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Taxation and GST

Taxation and GST for UPSC Prelims and Mains, taught in 1 parts. Each part has tables, exam traps, a recap and practice questions.

Quick recap: Quick recap: Taxation and GST on one page

Both parts of Taxation and GST condensed for quick revision: Article 265 and the types of taxes, taxing powers in the Seventh Schedule, income and corporation tax, cesses and surcharges, the 101st Amendment, CGST, SGST and IGST, the GST Council, GST 2.0 and compensation, with a one-table overview and eight mixed questions.

Parts of this chapter

Part 2

The Goods and Services Tax

Why India needed GST, the road to the 101st Amendment and what it changed (Articles 246A, 269A, 279A, 366(12A)), CGST, SGST and IGST, input tax credit, the taxes GST replaced and the items left out, the GST Council and Mohit Minerals (2022), rates from 2017 to GST 2.0 (2025), compensation to States and the end of the cess, and how GST is administered.

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