Assignment-III

1. As per Article 366 (12A), GST covers all goods except ___
a) Motor Spirit
b) Natural Gas
c) Alcoholic Liquor
d) Tobacoo
2. Who is the Chairperson of GST Council ?
a) Union Finance Minister
b) Person Nominated by Council.
c) Person Nominated by President.
d) None of the above
3. Constitution Amendment Act, 2016 for GST was ?
a) 88th Amendment
b) 122nd Amendment
c) 101st Amendment
d) None of the above
4. The President of India constituted GST Council as per Article ____ of the constitution?
a) Article 246
b) Article 269
c) Article 274
d) None of above

Long Answer Type Questions

1. Discuss the global perspective of GST also the advantages and disadvantages of the GST
system.
2. Briefly define the evolution of GST in India also explain how the decision are taken within the
council ?