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Geography Optional 300+ Score Pack · Model answer

Goods and Services Tax (GST) has differential impact on developed and backward States of the country. How and why?

  • UPSC 2017
  • Political Aspects

GST is a destination-based consumption tax, replacing one in which the producing State kept the levy — State value-added tax plus the 2% Central Sales Tax on inter-State despatch. Accrual moved from where a good is made to where it is consumed.

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What the full answer covers

  • How the Impact Differs
  • Why the Impact Differs
  • The Record Against the Prediction
  • Verdict

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