This blog post aims to delve into the most frequently asked questions about Goods & Services Tax (GST), a crucial topic in Kerala PSC exams, providing you with a comprehensive overview to ace this vital section.
This post includes frequently asked PSC questions from the structure, key figures, functions, rates, advantages, and disadvantages of GST (Goods & Services Tax) in India, ensuring you're well-prepared for this Indian Economy section.
Previous Year Repeated PSC Questions on GST (Goods and Services Tax)
- What is the full form of GST? Goods and Services Tax. (High school Assistant (Mathematics), 2018; Male/Female Warden, 2018)
- When was GST Introduced in India? July 2017. (Range Forest Officer (By Transfer) Prelims, 2023)
- GST നിലവിൽ വന്നതെപ്പോൾ? 2017 ജൂലൈ 1. (Village Extension Officer, 2019)
- GST (Goods and Services Tax) is set to be introduced by the Union Govt on – July 1st, 2017. (Jr. Employment Officer, 2017)
- Who is called the ''Father of GST'' in India? Atal Bihari Vajpayee. (Time Keeper (Degree Level Main Exam 2022), 2023)
- The real architect of India’s GST – Azim Dasgupta. (Junior Receptionist, Receptionist cum Telephone Operator Degree Level Main Exam, 2022)
- Which model of GST has been chosen by India? Canada. (Tahsildar / Sr Superintendent (SR from SC/ST & ST), 2022)
- The 122nd Constitutional Amendment Bill of India is related to the introduction of which of the following? (Special Branch Assistant, 2022)
- (A) Rural Local Bodies (B) VAT
- (C) GST (D) Urban Local Bodies
- Which constitutional amendment was done to pass the GST bill? 101st. (KAS Officer (Junior Time Scale) Trainee, 2020)
- 101st Amendment of the Indian Constitution is related with – GST. (Pharmacist Gr II (Homoeo) 2018)
- Which constitutional amendment introduced G.S.T. in India? 101st Amendment. (Deputy Collector, 2019)
- The constitutional provision for G.S.T. is given in – Article 266 A. (SENIOR LECTURER IN OPHTHALMOLOGY, 2018)
- Which task force first proposed the idea of a nationwide GST? The Kelkar Task Force on indirect tax in 2000. (Marketing Organizer (Main Exam) 2024)
- When did the Central Goods and Services Tax Act receive the assent of the President? 12th April 2017.
- The first Indian state which ratify the Goods and Services Tax (India) Bill passed by the Indian Parliament – Assam. (Assistant Information Officer, 2017; Aeromodelling Helper/Sergeant, 2017)
- Name the Indian State where GST was first implemented – Assam. (Perfusionist, 2018)
- GST ബ്രാൻഡ് അംബാസിഡർ – അമിതാഭ് ബച്ചൻ. (Forest Driver, 2018)
- Which of the following statements are true with regard to the GST? (Assistant Manager KFC, 2024)
- i. GST is a destination-based consumption tax.
- ii. Producing States will be more benefited by way of increased revenue.
- iii. In India, we follow the dual GST model.
- iv. Under the dual GST model, both the Central and State governments levy tax simultaneously.
- (A) Statements i, ii, and iii are true (B) Statements ii, iii, and iv are true
- (C) Statements i, iii, and iv are true (D) Statements i, ii, and iv are true
- Which of the following does not come under the benefits of GST? (Junior Assistant (Accounts) (SR for ST), 2023)
- (A) Reduction in the Multiplicity of Taxes
- (B) Mitigation of the cascading effect of taxation
- (C) Differential price structure
- (D) Transparency in the taxation system
- Which of the following statements are correct about registered taxpayers under GST? (LD Clerk, 2024)
- (i) E-payment can be done through cards and UPI.
- (ii) Registration is to be given by the central tax authority on a common e-application.
- (iii) A person having multiple businesses in a State may obtain separate registrations for each business.
- (A) Only (i and iii) (B) Only (i and ii)
- (C) Only (ii and iii) (D) All of the above (i, ii, and iii)
GST Council
- The rate of GST is recommended by – The GST Council.
- Who is the chairman of the GST Council? Union Finance Minister. (Higher Secondary School Teacher Mathematics, 2022)
- Who is the Present Chairperson of the GST Council? Smt. Nirmala Sitharaman. (Excise Inspector (Trainee), 2022)
- As per Article 279A of the Indian Constitution, who acts as the chairperson of the GST Council of India: (Computer Operator, 2024; Lower Division Clerk KWA, 2022)
- (A) Prime Minister (B) Minister of Industry
- (C) Minister of Commerce (D) Union Minister of Finance
- How many members are there in the GST Council? 33. (Accountant (KSIE) 2024; Degree Level Prelims Stage I, 2023)
- Which of the following statements is/are about Goods and Services Tax (GST) Council? (Typist, LD Typist, Reporter Grade II & Confidential Assistant Grade II, 2023)
- (i) The Prime Minister of India is the Chairman of the GST Council, and the members are the Union Finance Minister and the members of NITI Aayog.
- (ii) The Prime Minister is the Chairman of the GST Council, and the members are the Union Finance Minister and State Finance Ministers.
- (iii) Union Minister of Finance is the Chairman of the GST Council, and the members are Union Minister of State in charge of Finance and Revenue, and the Finance Minister nominated by each State Government.
- (A) Only (i) (B) Only (ii)
- (C) Only (iii) (D) All of the above (i), (ii), and (iii)
- Identify the wrong statement/Statements given below – (Security Officer, Universities in Kerala, 2023)(Assistant Manager/Marketing Organizer/Excise Inspector/Secretary(LSGI), 2024)
- (i) GST Council is chaired by the Union Finance Minister
- (ii) GST is a direct tax
- (iii) GST was implemented on 1st July 2017 in India
- (iv) IGST is the tax collected by the Central Govt. for an intra-state sale
- (A) (i) and (ii)
- (B) (ii) and (iv)
- (C) (i) and (iii)
- (D) (i) and (iv)
- Which of the following statement/s is/are incorrect about GST? (Assistant Manager/Marketing Organizer/Excise Inspector/Secretary(LSGI), 2024)
- i) The GST Council comprises the Prime Minister and Chief Ministers of all States.
- ii) The Kelkar Task Force on Indirect Taxes first proposed the idea of a nationwide GST in India.
- iii) The GST Council is chaired by the Prime Minister of India.
- (A) Only (i)
- (B) Only (i and iii)
- (C) Only (ii)
- (D) Only (i and ii)
- The view that the decision of the GST council is only recommendatory and is not binding on the center and states was held in – UOI v M/S Mohit Minerals Ltd. (Manager (Personnel), 2023)
- Which of the following statement(s) is/are correct about the GST Council? (HSST Commerce, 2025)
- (i) The Union Finance Minister is the Chairperson of the GST Council
- (ii) The Prime Minister of India is not a member of the GST Council
- (iii) The Finance Secretary of the Government of India is a member of the GST Council
- (A) Only (i) and (ii) (B) Only (i) and (iii)
- (C) Only (ii) and (iii) (D) All of the above (i), (ii), and (iii)
- Which of the following statement is/are about Goods and Services Tax (GST) Council? (Data Entry Operator, 2023)
- (i) The Prime Minister of India is the Chairman of the GST Council, and the members are the Union Finance Minister and the members of NITI Aayog.
- (ii) The Prime Minister is the Chairman of the GST Council, and the members are the Union Finance Minister and the State Finance Ministers.
- (iii) Union Minister of Finance is the Chairman of the GST Council, and the members are Union Minister of State in charge of Finance and Revenue, and the Finance Minister nominated by each State Government.
- (A) Only (i)
- (B) Only (ii)
- (C) Only (iii)
- (D) All of the above (i), (ii), and (iii)
- Which of the following statements(s) is/are correct about the GST Council of India? Select the correct answer from the options given below: (KAS, 2025)
- (i) The Union cabinet approved the setting up of the GST council and 14th September 2016.
- (ii) The Union finance minister is the Chairman of the GST council of India.
- (iii) The first meeting of the GST council was held on 30th September 2016.
- (A) Both (ii) and (iii)
- (B) (i) only
- (C) (ii) only
- (D) (i), (ii) and (iii)
- As per the Statistics of the GST Council, the following States rank 1, 2, 3, 4, and 5 in terms of GST Revenue Collection for November 2022 - Maharashtra, Karnataka, Gujarat, Tamil Nadu, Uttar Pradesh. (Degree Level Main Exam, 2023)
Types & Rates of GST
- GST (ചരക്ക് സേവന നികുതി)യുടെ സാധാരണ നിരക്ക് ഏത്? 18%. (Syrang, 2018)
- In the GST Act, Zero-rated Supply means
- (A) Supply of goods/services by a SEZ developer/units
- (B) Export of Goods or Services
- (C) Supply of goods/services to a SEZ developer/units
- (D) Both 2 and 3
- –––––––––– is the maximum limit of GST rate set by the GST Council of India – 28 %. (Assistant Manager, KSCB 2024)
- The rate of tax deducted at source under Section 51 of the GST Act is – 2%. (State Tax Officer, 2023)
- Which of the following tax rates is not applicable under GST? (Assistant Director of National Savings (Degree Level Main Exam, 2022)
- (A) 5% (B) 12% (C) 25% (D) 18%
- Under GST, 'Aggregate turnover' does not include – Inward supplies on which tax is payable on a reverse charge basis.
- In connection with GST, which of the following statements is/are correct? (Marketing Organizer (Main Exam) 2024)
- i. One Nation One Tax
- ii. destination Based Tax
- iii. Input Tax Credit
- iv. Online Compliance
- (A) Only i (B) Only i and ii
- (C) Only i, ii, and iii (D) All of the above
- The tax paid on the goods or services involved in the supply is known as – Input tax. (Lecturer in Commerce, 2023)
- Which of the following is/are not included in the Conditions to claim input tax credit under GST? (Accountant (KSIE) 2024)
- (i) The dealer should be in possession of a tax invoice
- (ii) Must not be making supplies under the composition scheme
- (iii) GSTR-3B has been filed by the recipient
- (iv) The tax charged has not been paid to the government by the supplier
- (A) Only (iii) (B) (i) and (ii)
- (C) (ii) and (iii) (D) Only (iv)
- What taxes are levied on interstate supplies? IGST. (Lecturer in Commerce, 2023)
- If CGST, SGST , and IGST are payable by the recipient of goods and services, it is called – Reverse charge. (State Tax Officer, 2023)
- Which of the following taxes will be levied on imports under GST? (Degree Level Prelims Stage III, 2024)
- (A) CGST (B) IGST
- (C) SGST (D) All of the Above
- Which of the following statement is/are correct about GST? (Sales Assistant Gr II, 2025)
- i. Integrated GST (IGST) is applicable to exports and imports in India.
- ii. In the GST system, Input Tax Credit can be availed for purchases of goods and services used for business purposes.
- iii. GST was implemented in India in the year 2017.
- (A) Only ii and iii
- (B) Only i and ii
- (C) All of the above i, ii, and iii
- (D) Only i and iii
- Identify the incorrect statement from the following. (Assistant Manager KFC, 2024) (Lower Division Accountant, 2025)
- i. IGST collected is fully entitled to the central government.
- ii. CGST collected is fully available to the central government.
- iii. IGST is levied on inter-state supply.
- iv. CGST and SGST are levied on intra-state supply.
- (A) Statement i is incorrect (B) Statement ii is incorrect
- (C) Statement iii is incorrect (D) Statement iv is incorrect
- What does GSTN stand for? Goods and Services Tax Network. (Assistant / Clerk cum Accountant, 2025)
- GSTIN refers to – GST Identification Number. (Security Officer, Universities in Kerala, 2023; Lecturer in Commerce, 2023)
- Which of the following statement is/are correct about GST in India? (Non-Vocational Teacher (Junior) Economics, 2023)
- (i) Liability to pay tax arises only when the taxable person crosses the exemption threshold
- (ii) 51% equity of GSTN is undertaken by government-owned financial institutions
- (iii) The chairman of the GST council is the Union Finance Minister
- (A) Only (ii) and (iii)
- (B) Only (i) and (ii)
- (C) All of the above (i), (ii), and (iii)
- (D) Only (i) and (iii)
- Which of the following statements about Composite GST is correct? (Lower Division Accountant, 2025)
- (A) Composite GST is applicable only to large businesses.
- (B) Businesses opting for the Composition Scheme cannot claim Input Tax Credit (ITC).
- (C) Composite GST is applicable to all businesses by default.
- (D) Composite GST allows tax collection from customers.
- Composition taxpayers are obliged to file Form No. - GSTR-4. (Lecturer in Commerce, 2022)
- Which of the following is/are not included in the Conditions to claim input tax credit under GST? (Degree Level Prelims Stage I, 2023)
- (i) The dealer should be in possession of a tax invoice
- (ii) Must not be making supplies under the composition scheme
- (iii) GSTR-3B has been filed by the recipient
- (iv) The tax charged has not been paid to the government by the supplier
- (A) Only (iii) (B) (i) and (ii)
- (C) (ii) and (iii) (D) Only (iv)
Taxes Subsumed & Not Subsumed by GST
- Which are the central taxes that are subsumed in GST? (Computer Operator, 2024)
- (i) Union excise duties from non-petroleum products
- (ii) Corporate tax
- (iii) Service Tax
- (A) Only (ii) (B) Only (i)
- (C) Only (i) and (iii) (D) All of the above
- Among the following, which indirect tax is not subsumed in GST? (SI Main Exam, 2024)
- (A) Customs duty
- (B) Excise duty
- (C) Value Added Tax
- (D) Luxury Tax
- Which of the following state taxes are not subsumed under the GST? (Accountant (KSIE) 2024)
- (A) Central Sales Tax
- (B) Property tax
- (C) Entry Tax
- (D) Purchase Tax
- Which of the following taxes was not subsumed under GST? (HSST Commerce, 2025)
- (A) Central Excise Duty (B) Service Tax
- (C) Customs Duty (D) State VAT
- Which of the following state taxes are not subsumed under the GST? (Degree Level Prelims Stage I, 2023)
- (A) Central Sales Tax (B) Property tax
- (C) Entry Tax (D) Purchase Tax
Items Exempted from GST
- Which of the following products is not exempt from GST? (Accountant (KSIE) 2024)
- (A) Raw silk and silk waste
- (B) Processed fish and meat
- (C) Agricultural tools
- (D) Printed books
- Which among the following is not an exempted service under GST? (Accountant (KSIE) 2024)
- (A) Foreign diplomatic services
- (B) Services by way of renting of a residential dwelling for use as a residence
- (C) Services by way of slaughtering of animals
- (D) Supply of tour operators' services
- Which of the following products is not exempt from GST? (Degree Level Prelims Stage I, 2023)
- (A) Raw silk and silk waste (B) Processed fish and meat
- (C) Agricultural tools (D) Printed books
- Which of the following products is not exempt from GST in India? (Secretariat Assistant, 2025)
- (A) Fresh fruits and vegetables (B) Honey
- (C) Newspapers (D) Packed biscuits
Kerala & GST
- As per the GST Regulation in force as of 29-12-2022, in Kerala, persons under the following categories are not required to take registration under the GST regime: (Degree Level Main Exam, 2023)
- i. Anyone who makes the interstate supply of goods and/or services.
- ii. A person whose aggregate turnover does not exceed Rs. 20 lakh (Rs. 10 lakh in case of special category States) in a financial year.
- iii. Farmers who supply only agricultural products.
- iv. Online Suppliers.
- (A) Only i and iii (B) Only iii and iv
- (C) Only i, ii, and iii (D) Only ii and iii
- The current (Year; 2025 Month; August) threshold limit for mandatory GST registration for service providers in the state of Kerala is Rs. ___________ lakh – Rs. 20 lakh. (Assistant / Clerk cum Accountant, 2025)
We've tailored this post for various Kerala PSC base-level exams, so we omitted more advanced questions from sources like departmental-level test papers and State Tax Officer exams.
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