Civil Services Prep

Prelims 2017 · Economy · Question 31

What is/are the most likely advantages of implementing 'Goods and Services Tax (GST)'? 1. It will replace multiple taxes collected by multiple authorities and will thus create a single market in India. 2. It will drastically reduce the 'Current Account Deficit' of India and will enable it to increase its foreign exchange reserves. 3. It will enormously increase the growth and size of economy of India and will enable it to overtake China in the near future. Select the correct answer using the code given below:

  1. 1 only
  2. 2 and 3 only
  3. 1 and 3 only
  4. 1, 2 and 3

Answer

1 only

1. Correct. GST subsumes multiple indirect taxes of Centre and States, reducing cascading and helping create a common national market.

2. Incorrect. GST may improve tax efficiency and competitiveness, but it does not directly or drastically reduce the Current Account Deficit or automatically raise forex reserves.

3. Incorrect. GST can support growth by improving ease of doing business, but claiming it will enormously expand the economy and help India overtake China in the near future is clearly exaggerated.

Hence, only statement 1 is correct.

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