UPSC 2019 GS-III · 10 marks · 150 words

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 in July 2017.

What “Enumerate” demands

list the items completely and precisely, with just enough detail to identify each.

The characteristic failure: discursive prose where a precise list was asked for.

What a top answer must contain

These are the checkable specifics from the marking standard for this question — the actual case, committee, datum or thinker, not an instruction to “give examples”.

Central levies subsumed: central excise, service tax, CVD and SAD, central surcharges and cesses
State levies subsumed: VAT, entry tax and octroi, luxury tax, entertainment tax, purchase tax, state cesses
Outside GST: petroleum products, alcohol for human consumption, stamp duty, electricity duty
Revenue: collections rising past Rs 1.5-1.8 lakh crore monthly by 2023-24; buoyancy above 1 in recent years
The compensation-cess guarantee to states and its 2022 lapse as the fiscal-federal flashpoint
Costs to name: rate multiplicity, inverted duty structures, compliance burden on MSMEs

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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 in July 2017.

What a top answer must contain

Now write it, and find out what you actually scored

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