Goods and Services Tax - TNPSC Tutorial

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📊 Goods and Services Tax (GST) - Introduction

One Nation, One Tax, One Market - India's biggest indirect tax reform

🏛️ GST Overview - SVG

📜 GST Important Information

GST Launch Date	July 1, 2017 (Midnight)
Constitutional Amendment	101st Amendment, 2016
GST Article	Article 246A (GST Power)
GST Council Article	Article 279A
Replaced Taxes	17 Taxes + 23 Cesses
GST Slogan	One Nation, One Tax, One Market
GST Architect	Vijay Kelkar
First Proposed	2000 (Vajpayee Govt - Kelkar Committee)

🏛️ GST Council - Article 279A

📊 GST Council Structure - SVG

📊 Taxes not included in GST

❌ Excluded from GST:

Petroleum Products (5)
Alcohol for Human Consumption
Electricity
Stamp Duty
Entertainment Tax (Local Bodies)

⛽ Petroleum Products (5):

Petrol
Diesel
ATF (Aviation Turbine Fuel)
Natural Gas
Crude Oil

📦 GST Types & Rates - Detailed

📊 GST Types Comparison - SVG

📊 GST Types Comparison Table

Type	When?	Collection	Sharing
CGST	Intra-State	Centre	100% Center
SGST	Intra-State	State	100% State
IGST	Inter-State	Centre	Center + Destination State
UTGST	UT (No Legislature)	Centre	100% UT

💰 GST Rate Slab Examples

Rate	Goods / Services
0%	Fresh Fruits, Vegetables, Milk, Curd, Bread, Salt, Books, Newspapers
5%	Sugar, Tea, Coffee, Edible Oils, Spices, Coal, Railway Tickets
12%	Computers, Processed Foods, Mobile Phones, Medicines, Umbrella
18%	Most Items, Hair Oil, Toothpaste, Soap, Restaurants, IT Services
28%	Luxury Cars, AC, Refrigerator, Cement, Tobacco, Pan Masala, Aerated Drinks

🎯 GST - Shortcuts & Memory Tricks

🧠 Quick Memory SVG

📝 Quick One-Liners

GST Launch	July 1, 2017 (Midnight)
Amendment	101st Constitutional Amendment, 2016
GST Power Article	Article 246A
GST Council Article	Article 279A
Council Chairman	Union Finance Minister
Voting Weight	Center 1/3 : States 2/3
Decision	3/4 (75%) Majority
GST Rates	0%, 5%, 12%, 18%, 28%
Intra-State	CGST + SGST
Inter-State	IGST
GST Architect	Vijay Kelkar
Not in GST	Petroleum, Alcohol, Electricity, Stamp Duty

❓ Frequently Asked Questions

Q1: When will GST come into effect?
A: July 1, 2017

Q2: In which Article of GST Council?
A: Article 279A

Q3: Voting Weight of States in GST Council?
A: 2/3 (66.67%)

Q4: Which GST for Inter-State Trade?
A: IGST (Integrated GST)

Q5: Is Petrol covered by GST?
A: No - Petroleum Products are out of GST

Q6: How many rates in GST?
A: 5 Slabs (0%, 5%, 12%, 18%, 28%)

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