10 questions in AIBE

Constitutional Law of India

Fundamental rights, directive principles, constitutional amendments, judicial review, and federal structure of India.

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Q1

Under GST, when goods are supplied in exchange for something other than money, what is the treatment?

a.No GST is applicable as consideration is not in money
b.GST is applicable on the open market value of the goods
c.GST is applicable on the fair market value or open market value as per Rule 27 of CGST Rules
d.GST is applicable only if the recipient chooses to pay money subsequently
Q2

Which of the following transactions involves "money" as consideration for GST purposes, triggering GST liability?

a.Barter transaction where one good is exchanged for another without any money changing hands
b.Gift of goods without any consideration
c.Supply of goods for which advance payment is received in the bank account
d.Donation accepted by a religious organization
Q3

Under the GST regime, which of the following is EXCLUDED from the definition of "money" as per Section 2(75) of the CGST Act, 2017?

a.Indian currency notes and coins issued by RBI
b.Foreign currency
c.Credit cards and debit cards
d.Cheques drawn on banks
Q4

Which Supreme Court judgment established that GST applies on the transaction value of goods/services and clarified the constitutional basis for taxing transactions on money?

a.Ericsson Telephone Co. v. CTO
b.Godfrey Phillips India Ltd. v. State of Tamil Nadu
c.Union of India v. Dhirendra Nath Roy
d.South Indian Bank Ltd. v. State of Kerala
Q5

The definition of "money" under GST Law excludes cryptocurrency and digital tokens. What is the constitutional basis for this exclusion?

a.Article 246 grants exclusive power to Parliament over currency
b.Article 246A specifically grants concurrent power to tax only supplies for legal tender money
c.RBI Monetary Policy does not recognize cryptocurrency as legal tender
d.Both (a) and (c)

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Key Topics in Constitutional Law of India

Fundamental RightsHIGH

Part III of the Constitution (Articles 12-35): definition of State, right to equality (Article 14), six freedoms under Article 19, protection against arbitrary arrest (Article 22), right to life and personal liberty (Article 21), rights against exploitation, religious and cultural rights, and right to constitutional remedies under Article 32

Directive Principles of State Policy and Fundamental DutiesMEDIUM

Part IV (Articles 36-51): non-justiciable DPSP including Articles 39, 44, 45, 47, relationship between DPSP and Fundamental Rights, and Part IVA Fundamental Duties under Article 51A including landmark cases on their enforceability

Constitutional Amendments and Basic Structure DoctrineHIGH

Article 368 procedure for amendment, limitations on amending power, Basic Structure doctrine established in Kesavananda Bharati, key constitutional amendments (42nd, 44th, 73rd, 74th) and their constitutional validity

Union and State Legislature: Parliament and State LegislaturesHIGH

Part V and Part VI: composition of Lok Sabha and Rajya Sabha, qualification and disqualification of members (Articles 102, 191), anti-defection law under Tenth Schedule, legislative procedure, money bills under Article 110, and joint sitting under Article 108

Distribution of Legislative Powers and Centre-State RelationsHIGH

Part XI (Articles 245-263): Union List, State List, Concurrent List under Seventh Schedule, residuary powers under Article 248, parliamentary legislation on State subjects under Articles 249-253, and mechanisms for inter-governmental coordination including Article 263

Constitutional Position of President and GovernorHIGH

Articles 52-78 and 153-167: election, qualifications, powers and functions of President and Governor, executive powers, ordinance-making power under Articles 123 and 213, President's Rule under Article 356, pardoning power under Article 72 and 161

Judiciary: Supreme Court and High CourtsHIGH

Articles 124-147 and 214-231: composition and appointment of judges, original and appellate jurisdiction of Supreme Court, writ jurisdiction under Articles 32 and 226, High Court's supervisory jurisdiction under Article 227, judicial review, and doctrine of precedent under Article 141

Emergency ProvisionsMEDIUM

Articles 352-360: National Emergency under Article 352, President's Rule (State Emergency) under Article 356, Financial Emergency under Article 360, grounds and procedures for proclamation, effect on Fundamental Rights and federal structure, and 44th Amendment safeguards

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