UPSC Prelims
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Prelims Pinpointer
Prelims Pinpointer — October 2, 2026
Today’s high-yield Prelims facts — GST collections for September 2026 with a ready reckoner on the GST framework, and the UPSC Centenary with the constitutional role of the Union Public Service Commission
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GST Collections September 2026: Record Import Share
Why in News?
- Gross GST collections rose 14.7% year-on-year to ₹2,03,521 crore in September 2026, crossing ₹2 lakh crore again.
- Revenue from imports grew about 26% to ₹65,525 crore, while domestic revenue grew 10.1% to ₹1,37,996 crore.
- The import share rose to a record 32.2% of gross GST, and the domestic share fell to a record low of 67.8%.
GST Framework
- GST came into force on 1 July 2017 through the 101st Constitutional Amendment Act, 2016.
- It is a destination-based, multi-stage, dual indirect tax levied on the supply of goods and services.
- Article 246A gives Parliament and State Legislatures concurrent power to make laws on GST.
- Article 269A provides for IGST on inter-state supply, and imports are treated as inter-state supply.
- Article 279A creates the GST Council.
- Article 366(12A) defines GST.
Prelims Pointer
| GST Component | Levied By / On |
|---|---|
| CGST | Centre, intra-state supply |
| SGST | States, intra-state supply |
| UTGST | Union Territories without legislatures |
| IGST | Centre, inter-state supply and imports |
- The GST Council is chaired by the Union Finance Minister. Its members are the Union Minister of State for Finance and the State Finance or Taxation Ministers.
- Voting in the GST Council: the Centre has one-third of the votes and the States together have two-thirds. A decision needs a three-fourths majority.
- Petroleum crude, petrol, diesel, natural gas and aviation turbine fuel were kept outside GST initially, and alcohol for human consumption is outside GST.
- GST rates were rationalised in September 2025, mainly into 5% and 18% slabs with a higher rate for demerit goods.
- The GST (Compensation to States) Act, 2017 promised compensation to States for revenue loss for five years, till June 2022.
Note: The GST Council is the constitutional body that recommends GST rates, exemptions and procedures.
Source: The Hindu
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UPSC Centenary 2026: Constitutional Role of the Union Public Service Commission
Why in News?
- On 1 October 2026, PM Narendra Modi marked the 100th year of UPSC by releasing a commemorative stamp, special coin and 100 important case laws.
- He also called for shorter exams without lowering standards and recruitment that tests both knowledge and motivation to join civil services.
UPSC Background
- The Public Service Commission was set up on 1 October 1926, on the recommendation of the Lee Commission (1924).
- The Federal Public Service Commission was created under the Government of India Act, 1935.
- It became the UPSC under the Constitution, which came into force on 26 January 1950.
- The UPSC is a constitutional body under Part XIV, Chapter II (Articles 315-323).
- Sardar Patel is known as the “Patron Saint of India’s civil services”. The All India Services Act, 1951 was passed to regulate these services.
Prelims Pointer
| Article | Provision |
|---|---|
| Article 315 | Public Service Commissions for the Union and the States. Two or more States can have a Joint PSC, created by Parliament on the request of the State Legislatures. |
| Article 316 | The President appoints the UPSC Chairman and members. The Governor appoints State PSC members. |
| Article 317 | The President can remove a Chairman/member for misbehaviour only after a Supreme Court inquiry and report. |
| Article 320 | Functions of the UPSC: conducting exams for Union services, and being consulted on recruitment rules, promotions, transfers and disciplinary matters. |
| Article 322 | Expenses are charged on the Consolidated Fund of India. |
| Article 323 | The UPSC submits an annual report to the President, which is laid before Parliament. |
Tenure: A UPSC member serves for six years or until the age of 65, whichever is earlier. For a State PSC, it is six years or 62 years.
Source: Indian Express
