Goods and Services Tax — Prelims Strategy

Prelims Strategy

For Prelims, focus on factual accuracy and conceptual clarity. Memorize the key constitutional articles (246A, 269A, 279A) and their specific provisions. Understand the difference between CGST, SGST, IGST, and UTGST, and when each applies.

Be clear on which major indirect taxes were subsumed and, crucially, which ones (like Basic Customs Duty, Stamp Duty, Alcohol for human consumption, Petroleum products) remain outside GST. Pay attention to the composition and voting mechanism of the GST Council.

Understand the core concept of Input Tax Credit (ITC) and its utilization rules, including blocked credits. Key dates, such as the implementation date (July 1, 2017) and the expiry of the compensation cess (June 30, 2022), are frequently tested.

Recent developments like e-invoicing thresholds and major Supreme Court judgments (e.g., Mohit Minerals) are also important. Practice MCQs that test conceptual understanding and factual recall, paying close attention to 'not' or 'incorrect' in the question stem.

Vyyuha's analysis reveals that examiners frequently test the nuances of ITC and the constitutional status of the GST Council.