← All questionsGS3 · 2019 · Economy & Infrastructure ·GST Revenue Implications
QUESTION 1
GS3
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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7 min
150 words
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What the examiner wants

Enumerate · Comment: answer the exact PYQ as framed — “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.” Treat each scoring limb separately instead of writing a general note on GST Revenue Implications.

Enumerate · CommentAnswer exactly what the question asks.

Demand-wise check

  1. 1Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India≈55 words
  2. 2Also, comment on the revenue implications of the GST introduced in India since July 2017≈55 words

Open in about 20 words and close in about 20.

Answer plan

Define/contextExplain the mechanism or trendAnswer each explicit limb with India-specific evidenceConstraints/trade-offsBalanced way forward

Where marks usually go

  • Writing generally about GST Revenue Implications without directly resolving: “Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India.”
  • Under-developing the second scoring limb: “Also, comment on the revenue implications of the GST introduced in India since July 2017.”

Value addition

  • 3–4 node flowchart or dimension wheel keyed to the question’s main components
    → Draw it in the body, next to the point it supports.

Official source anchors

These are authoritative sources selected for this exact PYQ. Where a card is an official-domain anchor rather than a fact-level citation, verify the precise provision, definition or data point on the linked source before using it.