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Q11 (CDS-II/2026) Economy › Government Finance & Budget

Which of the following statements about Goods and Services Tax (GST) in course of inter-State trade or commerce is/are correct ?

1. Levy and collection of GST are governed under 'Article 269 A of the Constitution of India
2. GST on supplies in the course of inter-State trade or commerce may not be levied and collected by the States
3. GST is apportioned between the Union and the States

Select the answer using the code given below :

Result
Your answer: —  ·  Correct: A

Explanation

All three statements are correct regarding the Goods and Services Tax (GST) in the context of inter-state trade:

  • Statement 1: Article 269A was inserted into the Constitution by the 101st Amendment Act, 2016. It specifically governs the levy and collection of GST on inter-state trade or commerce.
  • Statement 2: According to Article 269A, GST on supplies in the course of inter-state trade or commerce shall be levied and collected by the Government of India (Union). Consequently, individual States do not have the power to levy or collect this tax (Integrated GST).
  • Statement 3: The same Article provides that the tax collected by the Union shall be apportioned between the Union and the States in the manner provided by Parliament by law, based on the recommendations of the GST Council.
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