📘 MCQ – 56th GST Council Meeting 2025 MCQ 1–50
1. The 56th GST Council Meeting was held in which city?
A) Mumbai
B) New Delhi
C) Chennai
D) Hyderabad
Answer: B) New Delhi
2. Who chaired the 56th GST Council Meeting?
A) Piyush Goyal
B) Nirmala Sitharaman
C) Narendra Modi
D) Amit Shah
Answer: B) Nirmala Sitharaman
3. The GST Council decided to simplify the tax structure into how many main slabs?
A) 3
B) 4
C) 2
D) 5
Answer: C) 2
4. What are the two GST slabs announced in the new structure?
A) 0% & 28%
B) 5% & 18%
C) 12% & 28%
D) 10% & 20%
Answer: B) 5% & 18%
5. Which GST slabs have been removed?
A) 5% and 18%
B) 12% and 28%
C) 18% and 40%
D) 0% and 12%
Answer: B) 12% and 28%
6. What is the special GST rate for sin goods like tobacco and sugary drinks?
A) 18%
B) 28%
C) 35%
D) 40%
Answer: D) 40%
7. GST on small cars has been reduced from 28% to?
A) 12%
B) 18%
C) 5%
D) 10%
Answer: B) 18%
8. Which vehicles fall under the reduced 18% GST?
A) Electric Cars only
B) Luxury SUVs
C) Two-wheelers up to 350cc
D) Trucks
Answer: C) Two-wheelers up to 350cc
9. GST on ACs and large TVs (above 32 inches) has been reduced to?
A) 28%
B) 18%
C) 12%
D) 5%
Answer: B) 18%
10. GST on soaps, shampoos, and hair oils has been reduced to?
A) 0%
B) 5%
C) 12%
D) 18%
Answer: B) 5%
11. Daily essential foods like milk, paneer, bread now fall under which GST range?
A) 0–5%
B) 12%
C) 18%
D) 28%
Answer: A) 0–5%
12. Which category now enjoys full GST exemption?
A) Automobiles
B) Life & Health Insurance Policies
C) Packaged Food
D) Electronics
Answer: B) Life & Health Insurance Policies
13. GST exemption on insurance is expected to benefit which group most?
A) Industrialists
B) Farmers
C) Middle-class families & senior citizens
D) Corporates
Answer: C) Middle-class families & senior citizens
14. New GST rates will be effective from?
A) 15 August 2025
B) 22 September 2025
C) 1 October 2025
D) 1 January 2026
Answer: B) 22 September 2025
15. Estimated revenue implication of these reforms is around?
A) ₹25,000 crore
B) ₹48,000 crore
C) ₹75,000 crore
D) ₹1 lakh crore
Answer: B) ₹48,000 crore
16. How many days will MSME registration now take?
A) 7 Days
B) 3 Days
C) 10 Days
D) 1 Month
Answer: B) 3 Days
17. What percentage of provisional refund will be provided automatically to businesses?
A) 50%
B) 70%
C) 90%
D) 100%
Answer: C) 90%
18. Which body has been approved for faster resolution of tax disputes?
A) NITI Aayog Tribunal
B) GSTAT (GST Appellate Tribunal)
C) RBI Arbitration Panel
D) Finance Mediation Board
Answer: B) GSTAT (GST Appellate Tribunal)
19. GST on aerated sugary drinks has been increased from 28% to?
A) 35%
B) 18%
C) 40%
D) 12%
Answer: C) 40%
20. The GST reforms aim to make the system:
A) More complex
B) Simple and consumer-friendly
C) State dependent
D) Export-centric
Answer: B) Simple and consumer-friendly
21. Which GST slab will benefit the FMCG sector most?
A) 18%
B) 5%
C) 12%
D) 40%
Answer: B) 5%
22. Tobacco products will continue to attract?
A) 12% GST only
B) 18% GST only
C) 40% GST plus compensation cess
D) Exemption
Answer: C) 40% GST plus compensation cess
23. Which group opposed the GST hike on sugary drinks?
A) FMCG companies
B) Health NGOs
C) Beverage manufacturers
D) Automobile dealers
Answer: C) Beverage manufacturers
24. Which group welcomed the GST exemption on health insurance?
A) Trade Unions
B) Hospitals and Policyholders
C) Automobile companies
D) IT Sector
Answer: B) Hospitals and Policyholders
25. Under new GST, which items fall under 0%?
A) Alcohol
B) Bread & Fresh Milk
C) Cars
D) Refrigerators
Answer: B) Bread & Fresh Milk
26. The two-tier GST system was approved in which GST Council Meeting?
A) 55th
B) 56th
C) 57th
D) 54th
Answer: B) 56th
27. The GST reform is expected to boost which sector?
A) Construction only
B) Agriculture only
C) Consumption & Manufacturing
D) Railways only
Answer: C) Consumption & Manufacturing
28. Which festival season aligns with new GST implementation?
A) Holi
B) Diwali
C) Navratri
D) Eid
Answer: C) Navratri
29. Which industry gets maximum relief from GST cut on cars & two-wheelers?
A) Telecom
B) Automobile Industry
C) Textile Industry
D) Aviation
Answer: B) Automobile Industry
30. Which consumer appliances will be cheaper after GST cut?
A) AC, Large TVs, Dishwasher
B) Mobile Phones only
C) Washing Machines only
D) Refrigerators only
Answer: A) AC, Large TVs, Dishwasher
31. GST reform is also considered as a move to boost?
A) Exports
B) Domestic demand
C) Imports
D) Stock market only
Answer: B) Domestic demand
32. Who is the Finance Minister of India during 56th GST Council Meeting?
A) Arun Jaitley
B) Nirmala Sitharaman
C) P. Chidambaram
D) Yashwant Sinha
Answer: B) Nirmala Sitharaman
33. Which state finance ministers participate in GST Council?
A) Only North Indian states
B) Only South Indian states
C) All States and UTs
D) Only Union Territories
Answer: C) All States and UTs
34. What is the GST rate for packaged namkeen and snacks?
A) 12%
B) 18%
C) 5%
D) 28%
Answer: C) 5%
35. Which electronic gadget is specifically mentioned for GST cut?
A) Smartphones
B) Televisions (above 32 inches)
C) Laptops
D) Tablets
Answer: B) Televisions (above 32 inches)
36. The compensation cess will continue till?
A) 2025
B) Loan repayment of states is completed
C) 2030
D) Next GST meeting
Answer: B) Loan repayment of states is completed
37. Which section of society benefits most from cheaper soaps, shampoos, toothpaste?
A) Rural and urban households
B) Corporates
C) Exporters
D) Politicians
Answer: A) Rural and urban households
38. The GST reform is expected to enhance India’s?
A) Ease of Doing Business ranking
B) Literacy rate
C) Military strength
D) Sports performance
Answer: A) Ease of Doing Business ranking
39. The GST Council was formed under which constitutional amendment?
A) 101st Amendment
B) 100th Amendment
C) 102nd Amendment
D) 103rd Amendment
Answer: A) 101st Amendment
40. Who heads the GST Council as per the Constitution?
A) Prime Minister
B) Finance Minister of India
C) RBI Governor
D) NITI Aayog Vice Chairman
Answer: B) Finance Minister of India
41. Which date marked the start of 56th GST Council Meeting?
A) 1 September 2025
B) 2 September 2025
C) 3 September 2025
D) 4 September 2025
Answer: C) 3 September 2025
42. Which date marked the conclusion of 56th GST Council Meeting?
A) 3 September 2025
B) 4 September 2025
C) 5 September 2025
D) 6 September 2025
Answer: B) 4 September 2025
43. Which financial newspaper highlighted ₹48,000 crore revenue impact?
A) The Hindu
B) Indian Express
C) Economic Times
D) Hindustan Times
Answer: C) Economic Times
44. GST reform also aims to reduce?
A) Inflationary burden on consumers
B) Employment
C) Imports
D) Agricultural output
Answer: A) Inflationary burden on consumers
45. Which GST slab covers most luxury consumer goods now?
A) 28%
B) 40%
C) 18%
D) 12%
Answer: C) 18%
46. Which group of states demanded lower GST on insurance?
A) Southern states
B) North Eastern states
C) All states unanimously
D) Western states only
Answer: C) All states unanimously
47. Which sector will face the biggest impact of 40% GST?
A) FMCG
B) Beverage & Tobacco
C) Textile
D) Electronics
Answer: B) Beverage & Tobacco
48. MSME reforms under GST are aimed at?
A) Increasing paperwork
B) Simplifying compliance and boosting small business
C) Raising penalties
D) Limiting trade
Answer: B) Simplifying compliance and boosting small business
49. GSTAT will help in?
A) Monitoring inflation
B) Resolving tax disputes faster
C) Approving government budgets
D) Controlling imports
Answer: B) Resolving tax disputes faster
50. The new GST system is expected to boost India’s GDP growth by improving?
A) Exports only
B) Consumer spending and demand
C) Agriculture subsidy
D) Banking sector
Answer: B) Consumer spending and demand