3 Indian & AP Economy and Planning · 3.4.5 Public finance

3.4.5.8 GST: 101st Amendment, dual structure and taxes subsumed

GST is a destination-based tax on supply of goods and services, introduced by the 101st Constitutional Amendment (2016), levied at the same time by the Centre and the States, and run through a GST Council.

  • APPSC Group 1
  • Advanced level
  • 7 min read
  • Full course

Key terms

  • GST
  • 101st Amendment
  • Article 246A
  • GST Council
  • CGST
  • SGST
  • IGST
  • destination-based
  • taxes subsumed
  • Mohit Minerals
  • Article 279A

What this note covers

  1. Core factsFoundation
  2. ExplainedStandard
  3. DeeperAdvanced
  4. Mains writingMains writing
  5. Common trapsFoundation
  6. Quick revisionFoundation

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