Paper I · 6 Indian Economy & Planning · 6.3.1 Public finance

6.3.1.8 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 Paper I · Paper I
  • 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

Read the full note in the app. It is part of the APPSC Paper I full course in Medha AI. Free in the app: the first chapter of each topic.

Read the full note in the app Indian Economy & Planning questions with answers

All Public finance notes · APPSC Paper I syllabus · APPSC Paper I Mock 1 with answers · Start free

Medha AI writes its own notes and checks them against the sources listed. Medha AI is an independent preparation service. It is not affiliated with, endorsed by or connected to APPSC, TSPSC, MPSC, UPSC or any other commission or government body.