Article 265 of the Constitution prohibits arbitrary tax collection, stating that ___ shall be levied or collected except by authority of law.

No tax

True or False: The power to levy Goods and Services Tax (GST) is exclusively granted to the Centre according to Article 246A.

False. The power to levy GST is granted to both the Centre and the States.

Fill in the blank: If any tax law does not align with the Constitution, it is considered ___ and deemed illegal.

Ultra vires

What does the term 'authority of law' imply in the context of Article 265?

It implies that the tax must be within the legislative competence of the body imposing it.

According to Article 246A, the power to levy GST was introduced by the ___ Amendment Act of 2016.

101st

True or False: Article 246A allows only the States to impose GST.

False. Article 246A allows both the Centre and the States to impose GST.

Fill in the blank: The powers of taxation, whether direct or indirect, stem from the ___ of India.

Constitution

What is the legal consequence if a tax law is found to be ultra vires?

It is deemed illegal and void.

The Constitution (101st Amendment) Act, 2016 was enacted to empower both the Centre and the States to levy and collect ___.

Goods and Services Tax (GST)

True or False: The Centre exclusively levied taxes on services before the introduction of GST.

True

Before GST, the Centre imposed excise duty on goods produced in India, while the States levied ___ once goods entered the stream of trade.

Value Added Tax (VAT)

What necessitated the constitutional amendment for the GST implementation?

The need to integrate various taxes into a unified Goods and Services Tax.

Fill in the blank: For inter-State sales, the Centre could levy Central Sales Tax, but the revenue was entirely retained by ___.

The States

True or False: The introduction of GST removed the ability of States to levy any form of tax on goods.

False. The introduction of GST allowed both the Centre and the States to levy and collect a unified tax.

Short Answer: What type of tax did the Centre impose on all goods produced or manufactured in India prior to GST?

Excise duty

Fill in the blank: The introduction of GST integrated various taxes, including excise duty and ___.

Central Sales Tax

Article 246A of the Constitution of India grants power to which entities regarding Goods and Services Tax?

It grants power to both the Centre and State Governments to make laws regarding GST.

True or False: The Centre has exclusive power to legislate on GST for intra-State supply of goods and/or services.

False. The Centre has exclusive power to legislate on GST for inter-State supply of goods and/or services.

GST on inter-State supplies is levied and collected by which government?

GST on inter-State supplies is levied and collected by the Government of India.

Fill in the blank: The collected GST tax is apportioned between the Union and the States as per the law made by Parliament on the recommendations of the ___ .

Goods and Services Tax Council.

According to Article 366, what does 'goods' include?

'Goods' includes all materials, commodities, and articles as defined under Article 366.

Fill in the blank: The term 'services' encompasses anything other than ___ .

Goods.

True or False: The import of goods or services into India is considered as supply in the course of inter-State trade or commerce.

True.

What is excluded from the definition of 'goods and services tax' as per Article 366?

Taxes on the supply of alcoholic liquor for human consumption are excluded.

What is the primary purpose of the Goods and Services Tax (GST) Council as established by Article 279A?

The primary purpose of the GST Council is to recommend important issues such as tax rates, exemptions, threshold limits, and dispute resolution to the Union and the States.