Sectional Test on Constitutional Framework of Taxation for CLAT PG

1. Which constitutional provision embodies the principle “No taxation without authority of law”? a) Article 246
b) Article 265
c) Article 266
d) Article 300A 2. Under the Constitution of India, the power to levy taxes is distributed between the Union and the States through: a) Article 14
b) Article 245
c) Article 246 read with the Seventh Schedule
d) Article 301 3. Which of the following taxes can be levied by the State Legislature under the Constitution? a) Corporation tax
b) Customs duty
c) Taxes on agricultural income
d) Taxes on income other than agricultural income 4. Which of the following taxes falls exclusively within the Union List? a) Taxes on land and buildings
b) Estate duty on agricultural land
c) Corporation tax
d) Taxes on entertainment 5. The Goods and Services Tax (GST) was introduced in India through which Constitutional Amendment? a) 99th Constitutional Amendment
b) 100th Constitutional Amendment
c) 101st Constitutional Amendment
d) 102nd Constitutional Amendment 6. Which constitutional provision empowers Parliament and State Legislatures simultaneously to make laws on GST? a) Article 246A
b) Article 248
c) Article 249
d) Article 254 7. Under Article 246A, the exclusive power to legislate on GST relating to inter-State trade or commerce is vested in: a) State Legislatures
b) Parliament
c) GST Council
d) Finance Commission 8. Which constitutional body makes recommendations on GST-related matters? a) Finance Commission
b) Planning Commission
c) GST Council
d) NITI Aayog 9. The GST Council is constituted under which constitutional provision? a) Article 279A
b) Article 280
c) Article 265
d) Article 268 10. Under the Constitution, residuary powers of taxation are vested in: a) State Legislatures
b) Parliament
c) Finance Commission
d) GST Council 11. Which of the following taxes was subsumed under GST? a) Customs duty
b) Service tax
c) Income tax
d) Stamp duty 12. Which of the following taxes continues to be outside the GST regime? a) Central excise duty on petroleum products
b) Value Added Tax on goods
c) Service tax
d) Central sales tax 13. Under Article 269A of the Constitution, GST on inter-State trade is levied and collected by: a) State Governments
b) Parliament and States jointly
c) Government of India
d) GST Council 14. Which constitutional provision deals with taxes levied by the Union but collected and appropriated by the States? a) Article 268
b) Article 269
c) Article 270
d) Article 280 15. Which of the following taxes is levied and collected by the Union but assigned to the States? a) Customs duty
b) Income tax
c) Taxes on inter-State sale of goods
d) Corporation tax Answers  (B) (C) (C) (C) (C) (A) (B) (C) (A) (B) (B) (A) (C) (A) (C)