Goods and Services Tax (GST)

Quick-reference summary — for full depth, see our detailed UPSC notes.

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📖 Quick summary

GST, rolled out on 1 July 2017 via the 101st Amendment (2016), replaced a patchwork of indirect taxes with a single, destination-based tax. The GST Council (Union + State Finance Ministers) decides rates and rules — a leading example of cooperative federalism.

This national-framework topic is identical for APPSC as it is for UPSC — for the full deep-dive with all the detail, follow the link above.

💡 Key Facts

GST (1 July 2017) = 101st Amendment (2016).
GST Council (Art 279A) sets rates and rules.
Structure: CGST + SGST (intra-state), IGST (inter-state).

🔖 60-Second Revision

GST replaced excise, service tax, VAT, etc.
GST Council = cooperative federalism in fiscal policy.