GST (Goods and Services Tax)
Comprehensive indirect tax levied on the supply of goods and services, introduced via the 101st Constitutional Amendment Act, 2016 and rolled out on 1 July 2017. It subsumed central and state indirect taxes into a unified system administered by the GST Council.
Why UPSC tests this
Tested on the GST Council's composition and voting structure, the four-tier rate slabs, the difference between CGST/SGST/IGST/UTGST, and the GST Compensation Cess mechanism.
Latest from PIB
8 on this page- 27 Apr 2026Ministry of Finance
Special Initiative by DGTS for Swift Resolution of GST and Customs Issues: Principal ADG Shri Sumit Kumar Visits Surat
Shri Sumit Kumar, Principal ADG of DGTS, visited Surat to address GST and Customs issues. His visit aimed at resolving practical and policy concerns through interaction with industrial associations, academic institutions, and GST officials. DGTS, established by CBIC in 2015, facilitates taxpayers and its Ahmedabad Zona…
- 23 Apr 2026Ministry of Finance
DGTS Participates in Airport360 Expo 2026; Highlights Role of Indirect Taxes in Aviation Growth
The Directorate General of Taxpayer Services (DGTS), under the CBIC, Ministry of Finance, participated in Airport360 Expo 2026. They highlighted the role of Customs and GST in facilitating aviation sector growth through initiatives like faceless assessment, ICEGATE, and MRO service rationalization. DGTS works on taxpay…
- 17 Apr 2026Ministry of Finance
DGTS, Mumbai Zonal Unit Participates in GST Samvaad Roundtable in Mumbai
The article details a GST Samvaad Roundtable held in Mumbai on April 17, 2026, organized by the India SME Forum and DGTS. It focused on GST compliance, MSME facilitation, the GST Appellate Tribunal (GSTAT), and the Invoice Management System (IMS). DGTS, operating under CBIC, emphasizes taxpayer outreach and grievance r…
- 16 Apr 2026Ministry of Finance
CGST Delhi South Commissionerate unearths fraudulent availment of Input Tax Credit (ITC) of over Rs. 8 crore; director of company arrested
The CGST Delhi South Commissionerate arrested a company director for fraudulently availing and passing on Input Tax Credit (ITC) exceeding Rs. 8 crore. The investigation revealed violations of Section 16 of the CGST Act, 2017, regarding ITC eligibility and identified offences under Section 132(1). The arrest was made u…
- 13 Apr 2026Ministry of Mines Organises Roadshow on Critical Mineral Blocks and Exploration Licence Blocks in Hy
Ministry of Mines Organises Roadshow on Critical Mineral Blocks and Exploration Licence Blocks in Hyderabad
The Ministry of Mines is hosting a roadshow in Hyderabad on April 13, 2026, for the 7th Tranche auction of 19 critical and strategic mineral blocks, including lithium and tungsten, and the 2nd Tranche of Exploration Licence Blocks. This initiative aims to boost private sector participation in mineral exploration, stren…
- 4 Dec 2025Ministry of Finance
CGST Ludhiana exposed Rs 54 Crores worth GST fraud in Iron & steel manufacturing sector; Key person arrested
The CGST Ludhiana Commissionerate, operating under the Ministry of Finance, exposed a significant GST fraud of Rs. 54 Crores in the iron & steel manufacturing sector. The fraud involved a company using bogus invoices to claim ineligible Input Tax Credit, leading to arrests under the Central GST Act, 2017.
- 1 Dec 2025Department of Consumer Affairs has notified the Legal Metrology
Government Mandates Retail Sale Price (RSP) Display on All Pan Masala Packs
The Department of Consumer Affairs has mandated the display of Retail Sale Price (RSP) on all pan masala packs through the Legal Metrology (Packaged Commodities) Second (Amendment) Rules, 2025. These rules, effective from February 1, 2026, aim to enhance consumer protection by ensuring pricing transparency and aiding G…
- 28 Nov 2025Ministry of Electronics & IT
Government of India is democratizing chip design amongst Indian Universities with access to industry-grade Electronic Design Automation (EDA) tools and Multi-project Wafer (MPW) fabrication services
The Chips to Start-up (C2S) Programme, under MeitY, is facilitating chip design education by providing universities with access to advanced EDA tools and fabrication services. The ChipIN Centre at C-DAC Bangalore serves as a centralized hub, while SCL Mohali performs 180 nm Multi-Project Wafer (MPW) fabrication for stu…
Past UPSC Prelims questions on this
- UPSC Prelims 2025economics
Consider the following countries : I. United Arab Emirates II. France III. Germany IV. Singapore V. Bangladesh How many countries amongst the above are there other than India where international merchant payments are accepted under UPI?
Practice more on money and banking → - UPSC Prelims 2025polity
Who amongst the following are members of the Jury to select the recipient of 'Gandhi Peace Prize'? I. The President of India II. The Prime Minister of India III. The Chief Justice of India IV. The Leader of Opposition in the Lok Sabha Select the correct answer using the code given below.
Practice more on executive → - UPSC Prelims 2018economics
Consider the following items : 1. Cereal 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) ?
Practice more on government budget → - UPSC Prelims 2017economics
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 :
Practice more on balance of payments →
Frequently asked
- What is the GST Council's voting structure?
- Decisions need a three-fourths majority of weighted votes cast. The Centre's vote has a weightage of one-third and all States together have a weightage of two-thirds.
- Which Constitutional Amendment introduced GST?
- The 101st Constitutional Amendment Act, 2016.
- What is IGST?
- Integrated GST — levied by the Centre on inter-state supplies of goods and services, and on imports. The revenue is then apportioned between the Centre and the destination State.
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See all →Last updated 9 May 2026.