{"id":12356,"date":"2025-08-30T08:20:43","date_gmt":"2025-08-30T07:20:43","guid":{"rendered":"https:\/\/mcqsadda.com\/?p=12356"},"modified":"2025-10-23T11:03:48","modified_gmt":"2025-10-23T10:03:48","slug":"goods-and-services-tax-council-top-100-mcqs-with-answer-and-explanation","status":"publish","type":"post","link":"https:\/\/mcqsadda.com\/index.php\/2025\/08\/30\/goods-and-services-tax-council-top-100-mcqs-with-answer-and-explanation\/","title":{"rendered":"Goods and Services Tax Council Top 100 MCQs With Answer and Explanation"},"content":{"rendered":"\n

1. The Goods and Services Tax (GST) in India was introduced through which Constitutional Amendment?<\/mark><\/strong>
A) 98th Amendment
B) 100th Amendment
C) 101st Amendment
D) 102nd Amendment
Answer: C) 101st Amendment<\/strong>
Explanation:<\/strong> The 101st Constitutional Amendment Act, 2016 introduced GST in India, subsuming multiple indirect taxes into a single tax framework.<\/p>\n\n\n\n

2. The GST Council is provided under which Article of the Indian Constitution?<\/mark><\/strong>
A) Article 265
B) Article 246A
C) Article 279A
D) Article 280
Answer: C) Article 279A<\/strong>
Explanation:<\/strong> Article 279A establishes the GST Council, the key decision-making body for GST-related matters in India.<\/p>\n\n\n\n

3. Who is the Chairperson of the GST Council?<\/mark><\/strong>
A) Finance Minister of India
B) Prime Minister of India
C) President of India
D) RBI Governor
Answer: A) Finance Minister of India<\/strong>
Explanation:<\/strong> The Union Finance Minister is the ex-officio Chairperson of the GST Council.<\/p>\n\n\n\n

4. The Vice-Chairperson of the GST Council is chosen from among:<\/mark><\/strong>
A) State Governors
B) Union Ministers
C) State Finance Ministers
D) Members of Parliament
Answer: C) State Finance Ministers<\/strong>
Explanation:<\/strong> The GST Council elects one of the State Finance Ministers as Vice-Chairperson.<\/p>\n\n\n\n

5. The GST Council is a ______ body.<\/mark><\/strong>
A) Judicial
B) Executive
C) Constitutional
D) Statutory
Answer: C) Constitutional<\/strong>
Explanation:<\/strong> The GST Council is a constitutional body created under Article 279A.<\/p>\n\n\n\n

6. The President constitutes the GST Council within how many days of the 101st Amendment coming into force?<\/mark><\/strong>
A) 30 days
B) 60 days
C) 90 days
D) 120 days
Answer: C) 60 days<\/strong>
Explanation:<\/strong> Article 279A(1) mandates that the President must constitute the GST Council within 60 days of the commencement of the 101st Amendment.<\/p>\n\n\n\n

7. Who represents the Union Government in the GST Council along with the Finance Minister?<\/mark><\/strong>
A) Union Commerce Minister
B) Union Minister of State for Finance
C) Union Home Minister
D) Union Cabinet Secretary
Answer: B) Union Minister of State for Finance<\/strong>
Explanation:<\/strong> The Union Minister of State in charge of Revenue or Finance is a member of the GST Council.<\/p>\n\n\n\n

8. Representation of States in the GST Council is through:<\/mark><\/strong>
A) State Governors
B) Chief Ministers
C) Finance\/Taxation Ministers of States
D) State Chief Secretaries
Answer: C) Finance\/Taxation Ministers of States<\/strong>
Explanation:<\/strong> Each State and Union Territory with a legislature nominates its Finance or Taxation Minister as a member of the Council.<\/p>\n\n\n\n

9. The decision of the GST Council is taken by:<\/mark><\/strong>
A) Simple majority
B) Two-thirds majority of weighted votes
C) Consensus only
D) Presidential approval
Answer: B) Two-thirds majority of weighted votes<\/strong>
Explanation:<\/strong> Decisions require at least a three-fourths majority of weighted votes cast.<\/p>\n\n\n\n

10. In GST Council voting, the Centre has a weightage of:<\/mark><\/strong>
A) 25%
B) 33.33%
C) 40%
D) 50%
Answer: D) 50%<\/strong>
Explanation:<\/strong> The Union Government has one-third weightage (effectively 33%), but in practice, it holds 1\/3rd, while the states share the rest.<\/p>\n\n\n\n

11. In GST Council voting, all the States collectively have a weightage of:<\/mark><\/strong>
A) 25%
B) 50%
C) 66.67%
D) 75%
Answer: C) 66.67%<\/strong>
Explanation:<\/strong> All State Governments collectively have two-thirds voting power.<\/p>\n\n\n\n

12. The quorum for a GST Council meeting is:<\/mark><\/strong>
A) One-third of total members
B) Half of total members
C) Two-thirds of total members
D) No quorum specified
Answer: D) No quorum specified<\/strong>
Explanation:<\/strong> The Constitution does not specify quorum rules for GST Council meetings.<\/p>\n\n\n\n

13. The GST Council makes recommendations on:<\/mark><\/strong>
A) Taxes to be subsumed in GST
B) Exemptions under GST
C) Model GST laws and principles
D) All of the above
Answer: D) All of the above<\/strong>
Explanation:<\/strong> Article 279A(4) specifies wide functions of the GST Council.<\/p>\n\n\n\n

14. Which of the following taxes were NOT subsumed under GST?<\/mark><\/strong>
A) Excise duty
B) Service tax
C) Income tax
D) VAT
Answer: C) Income tax<\/strong>
Explanation:<\/strong> Income tax is a direct tax, not subsumed under GST which covers only indirect taxes.<\/p>\n\n\n\n

15. The GST Council\u2019s decisions are:<\/mark><\/strong>
A) Binding on the Union and States
B) Only recommendatory
C) Enforced by Parliament
D) Enforced by State Legislatures
Answer: B) Only recommendatory<\/strong>
Explanation:<\/strong> The Council\u2019s recommendations are not binding but carry persuasive value.<\/p>\n\n\n\n

16. The GST Council was constituted on:<\/mark><\/strong>
A) 1 July 2016
B) 12 September 2016
C) 1 July 2017
D) 15 August 2017
Answer: B) 12 September 2016<\/strong>
Explanation:<\/strong> The President notified the constitution of the GST Council on 12 September 2016.<\/p>\n\n\n\n

17. GST was implemented nationwide from:<\/mark><\/strong>
A) 1 January 2017
B) 1 April 2017
C) 1 July 2017
D) 1 October 2017
Answer: C) 1 July 2017<\/strong>
Explanation:<\/strong> GST came into effect on 1 July 2017.<\/p>\n\n\n\n

18. Which State was the first to ratify the GST Bill?<\/mark><\/strong>
A) Gujarat
B) Assam
C) Bihar
D) Maharashtra
Answer: B) Assam<\/strong>
Explanation:<\/strong> Assam became the first State to ratify the GST Constitutional Amendment Bill in August 2016.<\/p>\n\n\n\n

19. Which body resolves disputes related to GST between Centre and States?<\/mark><\/strong>
A) Supreme Court
B) High Courts
C) GST Council
D) Parliament may establish a mechanism
Answer: D) Parliament may establish a mechanism<\/strong>
Explanation:<\/strong> Article 279A(11) empowers Parliament to provide a mechanism to adjudicate GST-related disputes.<\/p>\n\n\n\n

20. GST Council decisions require what proportion of weighted votes?<\/mark><\/strong>
A) 50%
B) 66%
C) 75%
D) 80%
Answer: C) 75%<\/strong>
Explanation:<\/strong> At least 3\/4th majority of weighted votes is necessary.<\/p>\n\n\n\n

21. Who acts as Secretary to the GST Council?<\/mark><\/strong>
A) Union Finance Secretary
B) Revenue Secretary (Union)
C) Cabinet Secretary
D) RBI Governor
Answer: B) Revenue Secretary (Union)<\/strong>
Explanation:<\/strong> The Union Revenue Secretary is the ex-officio Secretary of the GST Council.<\/p>\n\n\n\n

22. GST Council meetings are held at least:<\/mark><\/strong>
A) Once every month
B) Once in 3 months
C) Once in 6 months
D) As and when necessary
Answer: D) As and when necessary<\/strong>
Explanation:<\/strong> The Constitution does not prescribe a frequency; meetings are held as needed.<\/p>\n\n\n\n

23. GST is a ______ tax.<\/mark><\/strong>
A) Indirect, destination-based, value-added
B) Direct, origin-based
C) Indirect, origin-based
D) Direct, progressive
Answer: A) Indirect, destination-based, value-added<\/strong>
Explanation:<\/strong> GST is levied at the point of consumption, making it a destination-based tax.<\/p>\n\n\n\n

24. Which type of GST is levied by both Centre and State on the same supply?<\/mark><\/strong>
A) CGST
B) SGST
C) IGST
D) CGST + SGST
Answer: D) CGST + SGST<\/strong>
Explanation:<\/strong> On intra-state supply, both Central GST and State GST are levied.<\/p>\n\n\n\n

25. Which type of GST is applicable on inter-state supplies?<\/mark><\/strong>
A) CGST
B) SGST
C) IGST
D) Both A and B
Answer: C) IGST<\/strong>
Explanation:<\/strong> Integrated GST (IGST) is levied by the Centre on inter-state supply of goods and services.<\/p>\n\n\n\n

26. Which article of the Constitution establishes the Goods and Services Tax Council?
<\/mark><\/strong>A) Article 268
B) Article 279A
C) Article 270
D) Article 280
Answer: B) Article 279A<\/strong>
Explanation:<\/strong> Article 279A provides for the constitution of the GST Council after the 101st Constitutional Amendment.<\/p>\n\n\n\n

27. Who chairs the GST Council?
<\/mark><\/strong>A) President of India
B) Prime Minister of India
C) Union Finance Minister
D) Chief Justice of India
Answer: C) Union Finance Minister<\/strong>
Explanation:<\/strong> The Union Finance Minister is the Chairperson of the GST Council.<\/p>\n\n\n\n

28. Who acts as the Vice-Chairperson of the GST Council?
<\/mark><\/strong>A) Union Finance Secretary
B) One of the State Finance Ministers
C) Prime Minister
D) NITI Aayog Vice-Chairman
Answer: B) One of the State Finance Ministers<\/strong>
Explanation:<\/strong> The GST Council selects one of the State Finance Ministers as Vice-Chairperson.<\/p>\n\n\n\n

29. How many members are nominated from States in the GST Council?
<\/mark><\/strong>A) One from each State
B) Two from each State
C) Five from each State
D) As decided by Parliament
Answer: A) One from each State<\/strong>
Explanation:<\/strong> Each State nominates the Finance Minister or any other Minister as its representative.<\/p>\n\n\n\n

30. Who represents the Union Territories without Legislature in the GST Council?
<\/mark><\/strong>A) Governor
B) Lieutenant Governor
C) Administrator nominated by the President
D) Chief Secretary
Answer: C) Administrator nominated by the President<\/strong>
Explanation:<\/strong> Union Territories without Legislatures are represented by Administrators in the GST Council.<\/p>\n\n\n\n

31. What is the quorum of a GST Council meeting?
<\/mark><\/strong>A) 1\/3rd of total members
B) 1\/2 of total members
C) 2\/3rd of total members
D) At least 50% of members
Answer: B) 1\/2 of total members<\/strong>
Explanation:<\/strong> The quorum for a GST Council meeting is 50% of total members<\/strong>.<\/p>\n\n\n\n

32. For a decision in GST Council, what majority is required?
<\/mark><\/strong>A) Simple majority
B) 3\/4th majority of weighted votes of members present
C) 2\/3rd majority of total members
D) Unanimous consent
Answer: B) 3\/4th majority of weighted votes of members present<\/strong>
Explanation:<\/strong> Decisions require a 3\/4th majority of weighted votes of members present and voting<\/strong>.<\/p>\n\n\n\n

33. What is the weightage of votes of the Union Government in GST Council?
<\/mark><\/strong>A) 33%
B) 50%
C) 25%
D) 40%
Answer: B) 50%<\/strong>
Explanation:<\/strong> The Union Government has 1\/3rd voting power but 50% weightage<\/strong> in decision-making.<\/p>\n\n\n\n

34. What is the combined voting weightage of all States in GST Council?
<\/mark><\/strong>A) 50%
B) 75%
C) 66%
D) 33%
Answer: A) 50%<\/strong>
Explanation:<\/strong> All States together have 50% voting weightage<\/strong>, while the Union Government also has 50%.<\/p>\n\n\n\n

35. Which of the following is a function of GST Council?
<\/mark><\/strong>A) Recommend GST rates
B) Recommend exemption list
C) Recommend threshold limits for exemption
D) All of the above
Answer: D) All of the above<\/strong>
Explanation:<\/strong> GST Council recommends rates, exemptions, threshold limits, and other aspects.<\/p>\n\n\n\n

36. The GST Council recommends rates for\u2014
<\/mark><\/strong>A) Goods only
B) Services only
C) Both goods and services
D) Only petroleum products
Answer: C) Both goods and services<\/strong>
Explanation:<\/strong> The GST Council recommends rates for both goods and services.<\/p>\n\n\n\n

37. Which of the following items is outside GST as per Council\u2019s recommendations?
<\/mark><\/strong>A) Alcohol for human consumption
B) Electricity
C) Petroleum products
D) All of the above
Answer: D) All of the above<\/strong>
Explanation:<\/strong> Alcohol, electricity, and petroleum products are outside GST initially.<\/p>\n\n\n\n

38. What is the maximum compensation cess period for states under GST as per the Constitutional provision?
<\/mark><\/strong>A) 2 years
B) 3 years
C) 5 years
D) 10 years
Answer: C) 5 years<\/strong>
Explanation:<\/strong> States are compensated for revenue loss due to GST implementation for 5 years<\/strong>.<\/p>\n\n\n\n

39. Which of the following taxes were subsumed under GST?
<\/mark><\/strong>A) Central Excise Duty
B) Service Tax
C) State VAT
D) All of the above
Answer: D) All of the above<\/strong>
Explanation:<\/strong> GST subsumed central excise, service tax, VAT, entry tax, and many indirect taxes.<\/p>\n\n\n\n

40. Who provides secretarial support to GST Council?
<\/mark><\/strong>A) Ministry of Finance
B) GST Network (GSTN)
C) Central Board of Indirect Taxes & Customs (CBIC)
D) A dedicated Secretariat
Answer: A) Ministry of Finance<\/strong>
Explanation:<\/strong> The GST Council Secretariat is housed in the Ministry of Finance.<\/p>\n\n\n\n

41. How often does GST Council usually meet?
<\/mark><\/strong>A) Once a week
B) Once in two months
C) Every quarter
D) As and when needed
Answer: D) As and when needed<\/strong>
Explanation:<\/strong> There is no fixed schedule; meetings are held as required.<\/p>\n\n\n\n

42. Who prepares the agenda for GST Council meetings?
<\/mark><\/strong>A) Prime Minister
B) GST Council Secretariat
C) Union Finance Minister
D) State Finance Ministers
Answer: B) GST Council Secretariat<\/strong>
Explanation:<\/strong> The Secretariat prepares agenda in consultation with Chairperson.<\/p>\n\n\n\n

43. GST Council Secretariat is headed by\u2014
<\/mark><\/strong>A) Revenue Secretary (GoI)
B) Cabinet Secretary
C) Union Finance Secretary
D) Chairperson, CBIC
Answer: A) Revenue Secretary (GoI)<\/strong>
Explanation:<\/strong> The Revenue Secretary functions as the ex-officio Secretary of GST Council.<\/p>\n\n\n\n

44. The GST Council recommends \u201cspecial rates\u201d to raise additional resources during\u2014
<\/mark><\/strong>A) Election year
B) Natural calamities
C) Budget deficit
D) Trade deficit
Answer: B) Natural calamities<\/strong>
Explanation:<\/strong> GST Council can recommend special rates for natural calamities.<\/p>\n\n\n\n

45. Which body resolves disputes between Centre and States in GST matters?
<\/mark><\/strong>A) Parliament
B) Supreme Court
C) GST Council itself
D) A mechanism recommended by GST Council
Answer: D) A mechanism recommended by GST Council<\/strong>
Explanation:<\/strong> The GST Council recommends a dispute resolution mechanism.<\/p>\n\n\n\n

46. Which tax is NOT subsumed in GST?
<\/mark><\/strong>A) Entertainment Tax
B) Stamp Duty
C) Service Tax
D) Central Excise
Answer: B) Stamp Duty<\/strong>
Explanation:<\/strong> Stamp Duty is not subsumed under GST; it is a State subject.<\/p>\n\n\n\n

47. Which of the following cess continues even after GST implementation?
<\/mark><\/strong>A) Education Cess
B) Swachh Bharat Cess
C) Road and Infrastructure Cess
D) Krishi Kalyan Cess
Answer: C) Road and Infrastructure Cess<\/strong>
Explanation:<\/strong> Road & Infra Cess continues as it is imposed on petroleum products (outside GST).<\/p>\n\n\n\n

48. The Compensation Cess under GST is levied on\u2014
<\/mark><\/strong>A) Basic food items
B) Luxury and demerit goods
C) Agricultural products
D) Essential medicines
Answer: B) Luxury and demerit goods<\/strong>
Explanation:<\/strong> Compensation Cess is levied on luxury and sin goods to compensate states.<\/p>\n\n\n\n

49. Who decides the modalities for distributing GST revenue between Centre and States?
<\/mark><\/strong>A) Finance Commission
B) GST Council
C) Parliament
D) President
Answer: B) GST Council<\/strong>
Explanation:<\/strong> GST Council recommends principles for apportionment of revenue.<\/p>\n\n\n\n

50. Which of the following best describes the nature of GST Council?
<\/mark><\/strong>A) Executive body
B) Constitutional body
C) Statutory body
D) Advisory body only
Answer: B) Constitutional body<\/strong>
Explanation:<\/strong> GST Council is a constitutional body<\/strong> created under Article 279A.<\/p>\n\n\n\n

51. When was the GST Council constituted?
<\/mark><\/strong>A) 22 July 2015
B) 12 September 2016
C) 16 September 2016
D) 8 November 2016
Answer: C) 16 September 2016<\/strong>
Explanation:<\/strong> The GST Council was constituted on 16 September 2016<\/strong> after the 101st Constitutional Amendment.<\/p>\n\n\n\n

52. When did the GST Council hold its first meeting?
<\/mark><\/strong>A) 1 October 2016
B) 22\u201323 September 2016
C) 30 September 2016
D) 8 November 2016
Answer: B) 22\u201323 September 2016<\/strong>
Explanation:<\/strong> The first GST Council meeting<\/strong> was held on 22\u201323 September 2016<\/strong> in New Delhi.<\/p>\n\n\n\n

53. What is the main purpose of the GST Council?
<\/mark><\/strong>A) Levy of direct taxes
B) Recommend policies and rates for GST
C) Manage foreign trade
D) Conduct economic surveys
Answer: B) Recommend policies and rates for GST<\/strong>
Explanation:<\/strong> The Council recommends rates, exemptions, and rules for uniform GST implementation.<\/p>\n\n\n\n

54. Who appoints the Secretary of the GST Council?
<\/mark><\/strong>A) President of India
B) Union Finance Minister
C) Union Cabinet
D) Union Cabinet Secretary
Answer: A) President of India<\/strong>
Explanation:<\/strong> The Secretary to the GST Council is appointed by the President<\/strong>.<\/p>\n\n\n\n

55. Which committee prepared the draft model GST law before GST Council was formed?
<\/mark><\/strong>A) Kelkar Committee
B) Shome Committee
C) Empowered Committee of State Finance Ministers
D) NITI Aayog
Answer: C) Empowered Committee of State Finance Ministers<\/strong>
Explanation:<\/strong> The Empowered Committee of State Finance Ministers<\/strong> drafted the model GST law.<\/p>\n\n\n\n

56. The idea of GST in India was first suggested by\u2014
<\/mark><\/strong>A) Manmohan Singh
B) Atal Bihari Vajpayee
C) P. Chidambaram
D) Narendra Modi
Answer: B) Atal Bihari Vajpayee<\/strong>
Explanation:<\/strong> In 2000<\/strong>, Vajpayee government proposed GST and formed a committee headed by Asim Dasgupta.<\/p>\n\n\n\n

57. The 101st Constitutional Amendment introduced GST. Which year was it passed?
<\/mark><\/strong>A) 2014
B) 2015
C) 2016
D) 2017
Answer: C) 2016<\/strong>
Explanation:<\/strong> The 101st Constitutional Amendment Act, 2016<\/strong> introduced GST and created the GST Council.<\/p>\n\n\n\n

58. GST Council recommendations are binding on\u2014
<\/mark><\/strong>A) Union Government only
B) State Governments only
C) Both Union and State Governments
D) None, they are recommendatory in nature
Answer: D) None, they are recommendatory in nature<\/strong>
Explanation:<\/strong> The GST Council is a recommendatory body; governments usually follow its advice.<\/p>\n\n\n\n

59. Which tax is levied on inter-state supply of goods and services under GST?
<\/mark><\/strong>A) CGST
B) SGST
C) IGST
D) UTGST
Answer: C) IGST<\/strong>
Explanation:<\/strong> Integrated GST (IGST)<\/strong> is levied on inter-state transactions.<\/p>\n\n\n\n

60. Which tax is levied on intra-state supply of goods and services?
<\/mark><\/strong>A) Only CGST
B) Only SGST
C) Both CGST and SGST
D) IGST
Answer: C) Both CGST and SGST<\/strong>
Explanation:<\/strong> For intra-state transactions, CGST (centre) + SGST (state)<\/strong> are levied.<\/p>\n\n\n\n

61. The GST Council decides threshold exemption limit for businesses. What is the current usual limit?
<\/mark><\/strong>A) \u20b910 lakh
B) \u20b920 lakh
C) \u20b940 lakh
D) \u20b91 crore
Answer: C) \u20b940 lakh<\/strong>
Explanation:<\/strong> Businesses with turnover up to \u20b940 lakh (for goods)<\/strong> and \u20b920 lakh (for services)<\/strong> are exempt.<\/p>\n\n\n\n

62. The GST Council is headquartered at\u2014
<\/mark><\/strong>A) Mumbai
B) Kolkata
C) Chennai
D) New Delhi
Answer: D) New Delhi<\/strong>
Explanation:<\/strong> GST Council Secretariat functions in New Delhi<\/strong>, Ministry of Finance.<\/p>\n\n\n\n

63. Which article empowers the GST Council to make recommendations for apportionment of GST revenue?
<\/mark><\/strong>A) Article 269A
B) Article 270
C) Article 279A
D) Article 280
Answer: A) Article 269A<\/strong>
Explanation:<\/strong> Article 269A<\/strong> empowers GST Council for revenue distribution in inter-state trade.<\/p>\n\n\n\n

64. Who administers IGST?
<\/mark><\/strong>A) State Governments
B) Union Government
C) Both Union and States
D) GSTN
Answer: B) Union Government<\/strong>
Explanation:<\/strong> IGST is collected and administered by the Union Government.<\/p>\n\n\n\n

65. What is the maximum GST rate recommended by the GST Council (excluding cess)?
<\/mark><\/strong>A) 12%
B) 18%
C) 28%
D) 40%
Answer: C) 28%<\/strong>
Explanation:<\/strong> The maximum standard slab is 28%<\/strong>, though cess can make it higher.<\/p>\n\n\n\n

66. Who is the first Chairperson of the GST Council?
<\/mark><\/strong>A) Arun Jaitley
B) P. Chidambaram
C) Nirmala Sitharaman
D) Pranab Mukherjee
Answer: A) Arun Jaitley<\/strong>
Explanation:<\/strong> Then Finance Minister Arun Jaitley<\/strong> was the first Chairperson of GST Council.<\/p>\n\n\n\n

67. Who is the present Chairperson of the GST Council (2025)?
<\/mark><\/strong>A) Nirmala Sitharaman
B) Piyush Goyal
C) Amit Shah
D) Rajnath Singh
Answer: A) Nirmala Sitharaman<\/strong>
Explanation:<\/strong> As of 2025, Union Finance Minister Nirmala Sitharaman<\/strong> chairs the Council.<\/p>\n\n\n\n

68. What is the role of GSTN (Goods and Services Tax Network)?
<\/mark><\/strong>A) Drafting GST laws
B) Providing IT backbone for GST
C) Levying taxes
D) Adjudicating disputes
Answer: B) Providing IT backbone for GST<\/strong>
Explanation:<\/strong> GSTN<\/strong> is the IT infrastructure for registration, returns, and payment.<\/p>\n\n\n\n

69. GST Council is an example of\u2014
<\/mark><\/strong>A) Fiscal federalism
B) Judicial independence
C) Administrative decentralisation
D) Cooperative federalism
Answer: D) Cooperative federalism<\/strong>
Explanation:<\/strong> GST Council embodies cooperative federalism<\/strong> by uniting Union and States in tax decisions.<\/p>\n\n\n\n

70. Which Finance Minister is often called the \u201cArchitect of GST in India\u201d?
<\/mark><\/strong>A) P. Chidambaram
B) Arun Jaitley
C) Pranab Mukherjee
D) Yashwant Sinha
Answer: B) Arun Jaitley<\/strong>
Explanation:<\/strong> Arun Jaitley played the key role in implementing GST.<\/p>\n\n\n\n

71. Compensation to States for revenue loss is funded through\u2014
<\/mark><\/strong>A) Direct taxes
B) GST Compensation Cess
C) Union Budget allocations
D) State surcharges
Answer: B) GST Compensation Cess<\/strong>
Explanation:<\/strong> States are compensated through proceeds of GST Compensation Cess<\/strong>.<\/p>\n\n\n\n

72. Which of the following is true regarding GST Council decisions?
<\/mark><\/strong>A) Union Government has veto power
B) States have equal votes as Centre
C) Decisions require 3\/4th majority weighted voting
D) Decisions must be unanimous
Answer: C) Decisions require 3\/4th majority weighted voting<\/strong>
Explanation:<\/strong> Weighted voting system ensures balance between Union and States.<\/p>\n\n\n\n

73. Which of the following bodies is abolished after GST introduction?
<\/mark><\/strong>A) Finance Commission
B) Planning Commission
C) Empowered Committee of State Finance Ministers
D) GSTN
Answer: C) Empowered Committee of State Finance Ministers<\/strong>
Explanation:<\/strong> This committee was replaced by the GST Council<\/strong>.<\/p>\n\n\n\n

74. Which body had recommended the creation of a Dispute Resolution Mechanism under GST?
<\/mark><\/strong>A) Law Commission
B) NITI Aayog
C) GST Council
D) Supreme Court
Answer: C) GST Council<\/strong>
Explanation:<\/strong> GST Council recommended such a mechanism for Centre-State disputes.<\/p>\n\n\n\n

75. Which of the following principles underlies GST in India?
<\/mark><\/strong>A) Origin-based taxation
B) Destination-based taxation
C) Both origin and destination based
D) Neutral taxation
Answer: B) Destination-based taxation<\/strong>
Explanation:<\/strong> GST is a destination-based tax<\/strong>, i.e., levied at the place of consumption.<\/p>\n\n\n\n

76. Who acts as the Vice-Chairperson of the GST Council?
<\/mark><\/strong>A) Prime Minister of India
B) Union Finance Minister
C) Minister-in-charge of Finance or Taxation of any State elected by them
D) Comptroller and Auditor General
Answer: C<\/strong>
Explanation:<\/strong> The Vice-Chairperson of the GST Council is elected by the State Finance\/Taxation Ministers among themselves.<\/p>\n\n\n\n

77. Which body resolves disputes arising out of the recommendations of the GST Council?
<\/mark><\/strong>A) Supreme Court
B) High Courts
C) Parliament of India
D) A mechanism recommended by the GST Council itself
Answer: D<\/strong>
Explanation:<\/strong> Article 279A(11) provides that the GST Council may establish a mechanism to adjudicate disputes between Centre and States.<\/p>\n\n\n\n

78. The GST Council Secretariat is located in:
<\/mark><\/strong>A) Mumbai
B) Hyderabad
C) New Delhi
D) Bengaluru
Answer: C<\/strong>
Explanation:<\/strong> The GST Council Secretariat is located in New Delhi.<\/p>\n\n\n\n

79. Which constitutional body decides GST exemptions, thresholds, and rates?
<\/mark><\/strong>A) Parliament
B) GST Council
C) Finance Commission
D) NITI Aayog
Answer: B<\/strong>
Explanation:<\/strong> GST Council recommends exemptions, rates, and threshold limits for GST.<\/p>\n\n\n\n

80. Who is the first Chairperson of the GST Council?
<\/mark><\/strong>A) Arun Jaitley
B) Nirmala Sitharaman
C) P. Chidambaram
D) Pranab Mukherjee
Answer: A<\/strong>
Explanation:<\/strong> Arun Jaitley, then Union Finance Minister, became the first Chairperson of the GST Council.<\/p>\n\n\n\n

81. What is the quorum required for a GST Council meeting?
<\/mark><\/strong>A) One-third of total members
B) Half of total members
C) Two-thirds of total members
D) One-fourth of total members
Answer: A<\/strong>
Explanation:<\/strong> One-third of total members is required as quorum for GST Council meetings.<\/p>\n\n\n\n

82. When was the first GST Council meeting held?
<\/mark><\/strong>A) July 2017
B) September 2016
C) September 2017
D) August 2016
Answer: B<\/strong>
Explanation:<\/strong> The first meeting of GST Council was held on 22nd\u201323rd September 2016<\/strong>.<\/p>\n\n\n\n

83. How often does the GST Council meet?
<\/mark><\/strong>A) Once in a month
B) Once in three months
C) As required
D) Every six months
Answer: C<\/strong>
Explanation:<\/strong> The GST Council meets as often as required to discuss and decide GST matters.<\/p>\n\n\n\n

84. GST Council is a joint forum of:
<\/mark><\/strong>A) Centre and States
B) Centre and Judiciary
C) States only
D) Centre and NITI Aayog
Answer: A<\/strong>
Explanation:<\/strong> The GST Council is a joint forum of the Union and States.<\/p>\n\n\n\n

85. Article 279A was inserted by:
<\/mark><\/strong>A) 101st Constitutional Amendment Act, 2016
B) 97th Constitutional Amendment Act, 2011
C) 100th Constitutional Amendment Act, 2015
D) 102nd Constitutional Amendment Act, 2018
Answer: A<\/strong>
Explanation:<\/strong> Article 279A, which established the GST Council, was inserted by the 101st Amendment.<\/p>\n\n\n\n

86. The recommendations of GST Council are:
<\/mark><\/strong>A) Advisory in nature
B) Binding on Union and States
C) Subject to Parliament\u2019s approval
D) Subject to President\u2019s approval
Answer: A<\/strong>
Explanation:<\/strong> Technically, the recommendations are advisory, but in practice, they carry high persuasive value.<\/p>\n\n\n\n

87. Which tax was not subsumed under GST?
<\/mark><\/strong>A) Excise Duty
B) Customs Duty
C) Service Tax
D) VAT
Answer: B<\/strong>
Explanation:<\/strong> Basic Customs Duty is not subsumed under GST.<\/p>\n\n\n\n

88. GST Council recommendations require what majority?
<\/mark><\/strong>A) Unanimity
B) Simple majority of members present
C) 75% weighted votes of members present and voting
D) 2\/3rd members of Parliament
Answer: C<\/strong>
Explanation:<\/strong> For decisions, 75% weighted votes of members present and voting are required.<\/p>\n\n\n\n

89. The share of votes of Union Government in GST Council is:
<\/mark><\/strong>A) 1\/3rd
B) 50%
C) 2\/3rd
D) 1\/4th
Answer: A<\/strong>
Explanation:<\/strong> Union Government holds 1\/3rd weightage in voting.<\/p>\n\n\n\n

90. The share of votes of all States together in GST Council is:
<\/mark><\/strong>A) 2\/3rd
B) 50%
C) 1\/3rd
D) 3\/4th
Answer: A<\/strong>
Explanation:<\/strong> States collectively hold 2\/3rd weightage in voting.<\/p>\n\n\n\n

91. Which Article empowers the President to constitute the GST Council?
<\/mark><\/strong>A) Article 270
B) Article 279
C) Article 279A
D) Article 280
Answer: C<\/strong>
Explanation:<\/strong> Article 279A empowers the President to establish the GST Council.<\/p>\n\n\n\n

92. GST Council is chaired by:
<\/mark><\/strong>A) President of India
B) Prime Minister of India
C) Union Finance Minister
D) Vice-President of India
Answer: C<\/strong>
Explanation:<\/strong> The Union Finance Minister is the Chairperson of the GST Council.<\/p>\n\n\n\n

93. GST is levied on:
<\/mark><\/strong>A) Manufacture only
B) Sale only
C) Supply of goods and services
D) Import only
Answer: C<\/strong>
Explanation:<\/strong> GST is a tax on the supply of goods and services.<\/p>\n\n\n\n

94. Which of the following is not under the ambit of GST?
<\/mark><\/strong>A) Petroleum crude
B) Motor cars
C) Restaurant services
D) Mobile phones
Answer: A<\/strong>
Explanation:<\/strong> Petroleum crude, diesel, petrol, natural gas, and ATF are outside GST for now.<\/p>\n\n\n\n

95. Who decides the model GST law?
<\/mark><\/strong>A) Parliament
B) GST Council
C) States individually
D) Supreme Court
Answer: B<\/strong>
Explanation:<\/strong> The GST Council drafts and recommends the model GST law.<\/p>\n\n\n\n

96. Which of the following services is exempted from GST?
<\/mark><\/strong>A) Health services
B) Luxury hotels
C) Telecom services
D) Banking
Answer: A<\/strong>
Explanation:<\/strong> Healthcare and education services are generally exempted from GST.<\/p>\n\n\n\n

97. The decision of the GST Council is taken at meetings chaired by:
<\/mark><\/strong>A) Prime Minister
B) Union Finance Minister
C) President of India
D) Vice President
Answer: B<\/strong>
Explanation:<\/strong> The Union Finance Minister presides over GST Council meetings.<\/p>\n\n\n\n

98. The tax on alcoholic liquor for human consumption is:
<\/mark><\/strong>A) Under GST
B) Under State Governments
C) Under Union Government
D) Exempted completely
Answer: B<\/strong>
Explanation:<\/strong> Alcohol for human consumption is kept outside GST; States levy their own taxes.<\/p>\n\n\n\n

99. Which of the following is a feature of GST Council?
<\/mark><\/strong>A) Federal body with cooperative spirit
B) Dominated by Centre only
C) Judicially controlled
D) Advisory to NITI Aayog
Answer: A<\/strong>
Explanation:<\/strong> GST Council embodies the spirit of cooperative federalism between Centre and States.<\/p>\n\n\n\n

100. GST Council is often referred to as:
<\/mark><\/strong>A) Finance Commission of GST
B) Super Parliament of GST
C) Cooperative Federalism Council
D) Constitutional Tribunal
Answer: B<\/strong>
Explanation:<\/strong> Because it decides on crucial GST matters like rates and exemptions, the GST Council is often called the “Super Parliament of GST”.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. The Goods and Services Tax (GST) in India was introduced through which Constitutional Amendment?A) 98th AmendmentB) 100th AmendmentC) 101st AmendmentD) 102nd AmendmentAnswer: C) 101st AmendmentExplanation: The 101st Constitutional Amendment Act, 2016 introduced GST in India, subsuming multiple indirect taxes into a single tax framework. 2. 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