Q8 · UPSC current affairs · 30 August 2026 · News · GST Council Structure and Governance

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Under which constitutional article is the Goods and Services Tax (GST) Council empowered to be constituted?

A Article 279A
B Article 280
C Article 246A
D Article 324

Correct answer: (a) Article 279A

Explanation

Option A is correct as Article 279A provides for the establishment of the GST Council. Article 280 relates to the Finance Commission, Article 246A gives power to make laws with respect to GST, and Article 324 is about the Election Commission.

Same topic · past papers

UPSC has asked this before

These previous-year questions sit on the same topic. Open one to practise the earlier ask.

  1. 2015 · Q2 · GS II · 12 marks

    The concept of cooperative federalism has been increasingly emphasised in recent years. Highlight the drawbacks in the existing structure and extent to which cooperative federalism would answer the shortcomings.

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  2. 2019 · Q1 · GS III · 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.

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  3. 2017 · Q81 · General Studies · 2 marks

    What is/are the most likely advantages of implementing 'Goods and Services Tax (GST)'? 1. It will replace multiple taxes collected by multiple authorities and will thus create a single market in India. 2. It will drastically reduce the 'Current Account Deficit' of India and will enable it to increase its foreign exchange reserves. 3. It will enormously increase the growth and size of economy of India and will enable it to overtake China in the near future. Select the correct answer using the code given below:

    View answer →

  4. 2020 · Q12 · GS III · 15 marks

    Explain the rationale behind the Goods and Services Tax (Compensation to States) Act of 2017. How has COVID-19 impacted the GST compensation fund and created new federal tensions?

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  5. 2018 · Q97 · General Studies · 2 marks

    Consider the following items: 1. Cereals grains hulled 2. Chicken eggs cooked 3. Fish processed and canned 4. Newspapers containing advertising material Which of the above items is/are exempted under GST (Goods and Services Tax)?

    View answer →

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