C:\UPSC\GS3\2019\Q-1.txt
Indian Economy & BudgetingEXAMINEYear 201910 Marks
Concept / Statute•Directive•Institution / Stakeholder

Enumerate 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.

Exact Syllabus Pointer

Indian Economy, planning, mobilization of resources, growth, development, employment, government budgeting, fiscal policy, inflation, banking.

Connected Questions Across All Papers

Discovered through overlapping concepts: GST Subsumed Taxes, Indirect Tax Reform, Revenue Implications

Recurring Theme Trend: “GST Subsumed Taxes”

3 questions across 14 yrs

Frequency of UPSC CSE Mains questions testing this core concept, landmark doctrine, or foundational syllabus theme (2013-2026)

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