📚 Part of: Ancient Indian Civilizations And South Asian Geography Mcqs

Consider the following Statements: The Golakh v state of Punjab was one of the most important cases in India's history Bhangra is popular dance of Punjab. Mr. X of Delhi sold goods costing Rs. 50, 000 to Mr. Y of Punjab. GST is levied @12%.OutputCGST A/c will be credited with Rs. 6, 500. Which of the following statement(s) is/are true?

Category: Miscellaneous Indian Gk

Correct Answer: A) Only 1, 2.

Exam Relevance: UPSC Civil Services, State PSC Exams, Competitive Exams in India

Difficulty: Easy

Concept notes:

The Golakh v state of Punjab case is a landmark judgment in Indian constitutional law. Bhangra is a traditional dance form originating from the Punjab region. GST (Goods and Services Tax) is a comprehensive indirect tax levied on the supply of goods and services in India, with CGST (Central GST) being a component of it.

Common Mistakes:
  • Misunderstanding the significance of the Golakh v state of Punjab case.
  • Confusing Bhangra with other dance forms.
  • Incorrectly calculating the CGST amount.
Explanation:

The question involves three distinct statements, each pertaining to different aspects of Indian history, culture, and taxation. Let's analyze each statement in detail:

1. **Golakh v state of Punjab**: This is a landmark case in Indian constitutional law. The case was decided in 1967 and dealt with the constitutional validity of the 24th Amendment to the Constitution of India. The Supreme Court held that Parliament cannot amend the basic structure of the Constitution, which includes the fundamental rights of citizens. This case is significant because it established the principle that the Constitution has a basic structure that cannot be altered by Parliament, even through constitutional amendments. This principle has been reaffirmed in subsequent cases and is a cornerstone of Indian constitutional law.

2. **Bhangra**: Bhangra is a traditional dance form that originated in the Punjab region of India and Pakistan. It is typically performed during the harvest festival of Baisakhi and is characterized by energetic movements, rhythmic beats, and vibrant costumes. Bhangra has gained popularity not only in Punjab but also internationally, often being performed at cultural events and competitions. It is an important part of Punjabi culture and identity.

3. **GST Calculation**: The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It replaced multiple indirect taxes with a single tax to simplify the tax structure. GST is divided into two components: CGST (Central GST) and SGST (State GST). CGST is levied by the Central Government, while SGST is levied by the State Government. The rate of GST is 12% in this scenario.

To calculate the CGST, we use the following formula:

\[ \text{CGST} = \frac{\text{GST Rate}}{2} \times \text{Cost of Goods} \]

Given:

- GST Rate = 12%

- Cost of Goods = Rs. 50,000

\[ \text{CGST} = \frac{12\%}{2} \times 50,000 = 6\% \times 50,000 = 3,000 \]

Therefore, the CGST amount is Rs. 3,000, not Rs. 6,500 as stated in the question.

In conclusion, the correct statements are the Golakh v state of Punjab case and the popularity of Bhangra in Punjab. The GST calculation is incorrect, making the correct answer option A: Only 1, 2.

Option Analysis:
  • Option A: This option is correct. The Golakh v state of Punjab case is indeed a significant legal case in India's history, and Bhangra is a well-known traditional dance form of Punjab. However, the calculation of CGST in the given scenario is incorrect, as it should be Rs. 3,000, not Rs. 6,500.
  • Option B: This option is incorrect. While Bhangra is a popular dance form of Punjab, the calculation of CGST is incorrect, and the Golakh v state of Punjab case is a significant legal case in India's history, which is not mentioned in this option.
  • Option C: This option is incorrect. The Golakh v state of Punjab case and Bhangra are correct, but the CGST calculation is incorrect, making this option false.
  • Option D: This option is incorrect. The Golakh v state of Punjab case is correct, but the CGST calculation is incorrect, and Bhangra is not mentioned, making this option false.

Mnemonic: G-B-G: Golakh, Bhangra, GST

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