50+ GK Questions and Answers on GST

Do you know what GST stands for? Or when it was first introduced in India? Here's something new to learn—The GST Council has approved a significant reform in 2025. 

The old four-slab system (5%, 12%, 18%, and 28%) is now replaced with a simpler two-slab structure: 5% and 18%. A special 40% slab has been added for luxury and sin goods. These changes will be implemented from 22nd September 2025, the first day of Navratri.

Do you know which items are now tax-free? Can you guess what rate applies to air conditioners or health insurance? How about the GST on motorcycles?

If you're curious, it's time to put your knowledge to the test! This article brings you 50+ GK questions and answers on GST. Challenge yourself, learn something new, and see how much you really know about India's tax system. Ready to begin? Let's go!

GK Questions with Answers on GST

1. What is the new GST slab structure introduced in 2025?

a) 5%, 12%, 18%, 28%

b) 0%, 5%, 18%, 40%

c) 5%, 18%, 40%

d) 5%, 15%, 30%

Ans.: c)

Explanation: The GST Council simplified the tax structure in 2025 to three slabs: 5% for essentials, 18% for standard goods/services, and 40% for luxury/sin goods.

2. From which date will the new GST slabs be implemented?

a) 1st July 2025

b) 15th August 2025

c) 22nd September 2025

d) 1st October 2025

Ans.: c)

Explanation: The new GST structure will be effective from the first day of Navratri, 22nd September 2025.

3. What is the complete form of GST?

a) General Sales Tax

b) Goods and Services Tax

c) Government Services Tax

d) Gross Supply Tax

Ans.: b)

Explanation: GST stands for Goods and Services Tax, a unified indirect tax system in India.

4. Which body governs GST decisions in India?

a) RBI

b) SEBI

c) GST Council

d) Finance Commission

Ans.: c)

Explanation: The GST Council, chaired by the Union Finance Minister, makes key decisions on GST rates and policies.

5. Which tax was abolished after the introduction of GST?

a) Income Tax

b) Service Tax

c) Corporate Tax

d) Customs Duty

Ans.: b)

Explanation: GST replaced multiple indirect taxes, including service tax, VAT, and excise duty.

6. When was GST first implemented in India?

a) 1st April 2017

b) 1st July 2017

c) 1st January 2018

d) 1st March 2016

Ans.: b)

Explanation: GST was officially launched on 1st July 2017 across India.

7. Which state was the first to pass the GST Bill?

a) Maharashtra

b) Assam

c) Gujarat

d) Tamil Nadu

Ans.: b)

Explanation: Assam was the first state to pass the GST Bill in its assembly.

8. What is the maximum CGST rate under the CGST Act?

a) 14%

b) 18%

c) 28%

d) 40%

Ans.: a)

Explanation: The CGST Act prescribes a maximum rate of 14% for Central GST.

9. What does IGST stand for?

a) Internal GST

b) Integrated GST

c) Indian GST

d) Interstate GST

Ans.: b)

Explanation: IGST is levied on interstate transactions and imports.

10. What is the nature of GST?

a) Origin-based

b) Production-based

c) Destination-based

d) Export-based

Ans.: c)

Explanation: GST is collected where goods/services are consumed, not where produced.

11. What is the GST rate on essential medicines under the new slab?

a) 0%

b) 5%

c) 12%

d) 18%

Ans.: b)

Explanation: Essential medicines are taxed at the lowest slab of 5%.

12. Which of these is exempt from GST?

a) Alcohol

b) Petrol

c) Fresh fruits

d) Tobacco

Ans.: c)

Explanation: Unprocessed agricultural products, such as fresh fruits, are GST-exempt.

13. What is HSN in GST?

a) Harmonised System of Nomenclature

b) High Standard Number

c) Home Supply Network

d) Health Service Number

Ans.: a)

Explanation: HSN codes classify goods under GST for tax purposes.

14. What is SAC in GST?

a) Service Accounting Code

b) Sales Adjustment Code

c) Supply Allocation Code

d) State Accounting Code

Ans.: a)

Explanation: SAC is used to classify services under GST.

15. Which of these is taxed at 40% under the new GST slab?

a) Packaged food

b) Luxury cars

c) Mobile phones

d) School books

Ans.: b)

Explanation: Luxury and sin goods like high-end cars fall under the 40% slab.

16. Who chairs the GST Council?

a) Prime Minister

b) Finance Minister

c) RBI Governor

d) Chief Justice

Ans.: b)

Explanation: The Union Finance Minister chairs the GST Council.

17. What is the GST rate on insurance services?

a) 5%

b) 12%

c) 18%

d) 28%

Ans.: c)

Explanation: Insurance services fall under the standard 18% slab.

18. Which of these is not a type of GST?

a) CGST

b) SGST

c) UGST

d) IGST

Ans.: c)

Explanation: UGST is not a valid GST type; UTGST applies to Union Territories.

19. What is the GST rate on restaurant services (non-AC)?

a) 5%

b) 12%

c) 18%

d) 2%

Ans.: a) 

Explanation: Non-AC restaurants are taxed at a rate of 5% under GST.

20. Which country first implemented GST?

a) India

b) France

c) USA

d) Canada

Ans.: b) 

Explanation: France was the first country to introduce GST in 1954.

21. What is the GST rate on mobile phones under the new slab?

a) 5%  

b) 12%  

c) 18%  

d) 40%

Ans.: c) 

Explanation: Mobile phones are considered standard goods and fall under the 18% GST slab.

22. Which of the following is a direct tax?

a) GST  

b) Income Tax  

c) Excise Duty  

d) Customs Duty

Ans.: b)

Explanation: Income Tax is a direct tax paid directly by individuals or entities on their income.

23. What is the GST rate on air conditioners?

a) 12%  

b) 18%  

c) 28%  

d) 40%

Ans.: d)

Explanation: Air conditioners are considered a luxury item and are taxed at the highest rate of 40%.

24. What is the GST rate on education services?

a) 0%  

b) 5%  

c) 12%  

d) 18%

Ans.: a)  

Explanation: Education services provided by recognised institutions are exempt from GST.

25. What is the GST rate on processed food items?

a) 5%  

b) 12%  

c) 18%  

d) 28%

Ans.: b)

Explanation: Processed food items are generally taxed at a rate of 12% under GST.

26. Which portal is used for GST registration and filing?

a) gst.gov.in  

b) incometax.gov.in  

c) cbic.gov.in  

d) epfo.gov.in

Ans.: a) 

Explanation: The official GST portal for registration and filing is gst.gov.in.

27. What is the GST rate on hotel rooms with a tariff below ₹1000?

a) 0%  

b) 5%  

c) 12%  

d) 18%

Ans.: a)

Explanation: Hotel rooms with a tariff of ₹1000 or less per day are exempt from GST.

28. What is the GST rate on gold jewellery?

a) 3%  

b) 5%  

c) 12%  

d) 18%

Ans.: a)

Explanation: Gold jewellery is taxed at a special rate of 3% under GST.

29. What is the GST rate on petroleum products?

a) 5%  

b) 12%  

c) 18%  

d) Not under GST

Ans.: d)  

Explanation: Petroleum products are currently outside the purview of GST and taxed separately.

30. What is the GST rate on sanitary napkins?

a) 0%  

b) 5%  

c) 12%  

d) 18%

Ans.: a) 

Explanation: Sanitary napkins are exempt from GST to promote hygiene and affordability.

31. What is the GST rate on electric vehicles?

a) 5%  

b) 12%  

c) 18%  

d) 28%

Ans.: a) 

Explanation: Electric vehicles are promoted with a lower GST rate of 5%.

32. What is the GST rate on cinema tickets above ₹250?

a) 12%  

b) 18%  

c) 28%  

d) 40%

Ans.: c) 

Explanation: Cinema tickets above ₹250 are taxed at 28% under GST.

33. What is the GST rate on banking services?

a) 5%  

b) 12%  

c) 18%  

d) 28%

Ans.: c) 

Explanation: Banking and financial services are taxed at the standard rate of 18%.

34. What is the GST rate on handmade products by artisans?

a) 0%  

b) 5%  

c) 12%  

d) 18%

Ans.: b)

Explanation: Handmade products by registered artisans are taxed at a concessional rate of 5%.

35. What is the GST rate on tobacco products?

a) 18%  

b) 28%  

c) 40%  

d) 50%

Ans.: c)

Explanation: Tobacco products are considered sin goods and taxed at the highest slab of 40%