Q11 · UPSC current affairs · 9 October 2026 · News · GST e Way Bill Rationalisation GST Council

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Consider the following statements regarding the e-Way bill system under GST:1.e-Way bills are exclusively required for international shipments and are exempt from intra-state transport.2.The GST Council functions as a constitutional joint forum under Article 279A.Which of the statements given above is/are correct?

A Neither 1 nor 2
B Both 1 and 2
C 2 only
D 1 only

Correct answer: (c) 2 only

Explanation

Statement 1 is incorrect because e-Way bills are required for both intra-state and inter-state movement of goods above statutory thresholds, not exclusively for international shipments. Statement 2 is correct as the GST Council is a constitutional joint forum established under Article 279A.

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