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Constitutional basis of taxation MCQs with Answers

Practise Constitutional basis of taxation and check your answers.

Use these standalone questions to revise the law for CLAT PG. The exam asks comprehension questions based on extracts from judgments, statutes and regulations. See the CLAT PG exam format

Question 1

The concurrent power to impose tax has been provided under :

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Question 2

The Constitution (One Hundred and First) Amendment Act, 2016 was required to be ratified by the Legislature of not less than one half of the State Legislatures because it sought to make changes in :
(i) Chapter I of Part XI of the Constitution dealing with legislative relations between the Union and the States.
(ii) Lists I and II of the Seventh Schedule to the Constitution.
(iii) The Sixth Schedule to the Constitution.
(iv) Part XIII of the Constitution dealing with trade, commerce and intercourse within India.

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Question 3

The Goods and Services Tax Council is set up under :

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Question 4

The Goods and Services Tax Council shall make recommendations to the Union and the States on a number of issues. Special provisions to how many States the Council can make recommendations?

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Question 5

Which Constitution Amendment Act brought into force the goods and services tax?

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Question 6

When can tax be declared as unconstitutional?

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Question 7

In which of the following cases, challenge to constitutionality of the Goods and Service Tax (Compensation to States) Act, 2017 on the ground of lack of legislative competence was rejected?

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Question 8

Additional tax, in the form of tax on tax, for a specified purpose is called:

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Question 9

Provisions relating to GST are inserted in the Constitution by

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Question 10

Under Article 279A(1), the GST Council is constituted by order of

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