{"id":84672,"date":"2025-06-01T02:45:29","date_gmt":"2025-06-01T02:45:29","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=84672"},"modified":"2025-06-01T02:45:29","modified_gmt":"2025-06-01T02:45:29","slug":"which-one-of-the-following-statements-is-correct-in-relation-to-the-gs","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/","title":{"rendered":"Which one of the following statements is correct in relation to the GS"},"content":{"rendered":"

Which one of the following statements is correct in relation to the GST Bill passed by the Rajya Sabha in August 2016?<\/p>\n

[amp_mcq option1=”It will replace all central taxes, duties, etc., only by a single tax.” option2=”It will subsume central as well as State taxes, duties, etc.” option3=”GST will be levied on alcoholic liquor for human consumption at a uniform rate of 25 percent.” option4=”Petroleum and petroleum products shall not be subjected to the levy of GST.” correct=”option2″]<\/p>\n

\n
\n
This question was previously asked in<\/div>\n
UPSC CDS-1 – 2017<\/div>\n<\/div>\n
Download PDF<\/a>Attempt Online<\/a><\/div>\n<\/div>\n
The correct statement in relation to the GST Bill passed by the Rajya Sabha in August 2016 is that it will subsume central as well as State taxes, duties, etc.<\/section>\n
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It was designed to replace multiple cascading taxes levied by the central and state governments. Option B accurately reflects this core principle of GST implementation.<\/section>\n
Option A is incorrect as GST is a dual GST (CGST and SGST\/IGST), not a single tax replacing all central taxes. Option C is incorrect as alcoholic liquor for human consumption is kept outside the purview of GST. Option D is correct that petroleum products were kept outside GST at the time, but option B describes the fundamental nature and scope of the GST subsumption, making it a more comprehensive and correct statement about the bill’s purpose.<\/section>\n","protected":false},"excerpt":{"rendered":"

Which one of the following statements is correct in relation to the GST Bill passed by the Rajya Sabha in August 2016? [amp_mcq option1=”It will replace all central taxes, duties, etc., only by a single tax.” option2=”It will subsume central as well as State taxes, duties, etc.” option3=”GST will be levied on alcoholic liquor for … <\/p>\n

Detailed SolutionWhich one of the following statements is correct in relation to the GS<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1087],"tags":[1101,1112],"class_list":["post-84672","post","type-post","status-publish","format-standard","hentry","category-upsc-cds-1","tag-1101","tag-economic-and-social-development","no-featured-image-padding"],"yoast_head":"\nWhich one of the following statements is correct in relation to the GS<\/title>\n<meta name=\"description\" content=\"The correct statement in relation to the GST Bill passed by the Rajya Sabha in August 2016 is that it will subsume central as well as State taxes, duties, etc. The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It was designed to replace multiple cascading taxes levied by the central and state governments. Option B accurately reflects this core principle of GST implementation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Which one of the following statements is correct in relation to the GS\" \/>\n<meta property=\"og:description\" content=\"The correct statement in relation to the GST Bill passed by the Rajya Sabha in August 2016 is that it will subsume central as well as State taxes, duties, etc. The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It was designed to replace multiple cascading taxes levied by the central and state governments. Option B accurately reflects this core principle of GST implementation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/\" \/>\n<meta property=\"og:site_name\" content=\"MCQ and Quiz for Exams\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-01T02:45:29+00:00\" \/>\n<meta name=\"author\" content=\"rawan239\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"rawan239\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Which one of the following statements is correct in relation to the GS","description":"The correct statement in relation to the GST Bill passed by the Rajya Sabha in August 2016 is that it will subsume central as well as State taxes, duties, etc. The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It was designed to replace multiple cascading taxes levied by the central and state governments. Option B accurately reflects this core principle of GST implementation.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/","og_locale":"en_US","og_type":"article","og_title":"Which one of the following statements is correct in relation to the GS","og_description":"The correct statement in relation to the GST Bill passed by the Rajya Sabha in August 2016 is that it will subsume central as well as State taxes, duties, etc. The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It was designed to replace multiple cascading taxes levied by the central and state governments. Option B accurately reflects this core principle of GST implementation.","og_url":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/","og_site_name":"MCQ and Quiz for Exams","article_published_time":"2025-06-01T02:45:29+00:00","author":"rawan239","twitter_card":"summary_large_image","twitter_misc":{"Written by":"rawan239","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/","url":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/","name":"Which one of the following statements is correct in relation to the GS","isPartOf":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/#website"},"datePublished":"2025-06-01T02:45:29+00:00","dateModified":"2025-06-01T02:45:29+00:00","author":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/5807dafeb27d2ec82344d6cbd6c3d209"},"description":"The correct statement in relation to the GST Bill passed by the Rajya Sabha in August 2016 is that it will subsume central as well as State taxes, duties, etc. The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It was designed to replace multiple cascading taxes levied by the central and state governments. Option B accurately reflects this core principle of GST implementation.","breadcrumb":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-statements-is-correct-in-relation-to-the-gs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/exam.pscnotes.com\/mcq\/"},{"@type":"ListItem","position":2,"name":"UPSC CDS-1","item":"https:\/\/exam.pscnotes.com\/mcq\/category\/upsc-cds-1\/"},{"@type":"ListItem","position":3,"name":"Which one of the following statements is correct in relation to the GS"}]},{"@type":"WebSite","@id":"https:\/\/exam.pscnotes.com\/mcq\/#website","url":"https:\/\/exam.pscnotes.com\/mcq\/","name":"MCQ and Quiz for Exams","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/exam.pscnotes.com\/mcq\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/5807dafeb27d2ec82344d6cbd6c3d209","name":"rawan239","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/761a7274f9cce048fa5b921221e7934820d74514df93ef195a9d22af0c1c9001?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/761a7274f9cce048fa5b921221e7934820d74514df93ef195a9d22af0c1c9001?s=96&d=mm&r=g","caption":"rawan239"},"sameAs":["https:\/\/exam.pscnotes.com"],"url":"https:\/\/exam.pscnotes.com\/mcq\/author\/rawan239\/"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts\/84672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/comments?post=84672"}],"version-history":[{"count":0,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts\/84672\/revisions"}],"wp:attachment":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/media?parent=84672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/categories?post=84672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/tags?post=84672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}