Taxation

6 UPSC Mains GS III questions on Taxation, 2013 to 2020, newest first, as UPSC set them. See also practice questions on Taxation toppers answered.

1. 2020 Q12Explain the rationale behind the Goods and Services Tax (Compensation to States) Act of 2017. How has COVID-19 impacted the GST compensation fund and created new federal tensions?15 marks · 250 words
2. 2019 Q1Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India. Also, comment on the revenue implications of the GST introduced in India since July 2017.10 marks · 150 words
3. 2018 Q2Comment on the important changes introduced in respect of the Long-term Capital Gains Tax (LCGT) and Dividend Distribution Tax (DDT) in the Union Budget for 2018–2019.10 marks · 150 words
4. 2015 Q10There is a clear acknowledgement that Special Economic Zones (SEZs) are a tool of industrial development, manufacturing and exports. Recognizing this potential, the whole instrumentality of SEZs requires augmentation. Discuss the issues plaguing the success of SEZs with respect to taxation, governing laws and administration.12.5 marks · 200 words
5. 2013 Q3What is the meaning of the term ‘tax expenditure’ ? Taking housing sector as an example, discuss how it influences the budgetary policies of the government.10 marks · 200 words
6. 2013 Q10Discuss the rationale for introducing Goods and Services Tax (GST) in India. Bring out critically the reasons for the delay in roll out for its regime.10 marks · 200 words

Source: UPSC, Civil Services (Main) Examination question papers, upsc.gov.in. Topics are by UPSC Grade, not by UPSC.