gs2
250 Words15 Marks
Q.Explain the salient features of the constitution (One Hundred and First Amendment) Act, 2016. Do you think it is efficacious enough ‘to remove the cascading effect of taxes and provide for a common national market for goods and services’?
UPSC Mains 2017•Polity
Model Answer
View this Question In PYQ RealmIntroduction
The Constitution (One Hundred and First Amendment) Act, 2016, is a landmark legislative reform that introduced the Goods and Services Tax (GST) in India. Enacted on August 8, 2016, and implemented on July 1, 2017, this amendment replaced a complex web of central and state indirect taxes with a single, unified tax structure. The primary objective of the GST was to simplify the tax regime, eliminate the cascading effect of taxes ("tax on tax"), and integrate the Indian economy into a single, common national market.
Previous QuestionPoverty Alleviation programs in India remain mere showpieces until and unless they are backed up by political will.” Discuss with reference to the performance of the major poverty alleviation program in India.
Next QuestionExamine the scope of Fundamental Rights in the light of the latest judgement of the Supreme Court on Right to Privacy. (15 Marks, 250 Words)