APSC: iii. Logical reasoning and analytical ability.

Study the passage below : The introduction of the Goods and Services Tax (GST) is a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, GST will mitigate ill effects of cascading or double taxation in a major way and pave the way for a common national market. From the consumers point of view, the biggest advantage would be in terms of reduction in the overall tax burden on goods, which is currently estimated to be around 25%-30%. It would also imply that the actual burden of indirect taxes on goods and services would be much more transparent to the consumer. Introduction of GST would also make Indian products competitive in the domestic and international markets owing to the full neutralization of input taxes across the value chain of production and distribution. Studies show that this would have a boosting impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer. It would also encourage a shift from the informal to formal economy. On the basis of the above passage, the following assumptions have been made : (i) Introduction of GST is a paradigm shift from the earlier tax regime. (ii) GST subsumed all indirect taxes in India. Which of the above assumptions is/are valid?

Study the passage below : The new education policy must provide to all students, irrespective of their place of residence, a quality education system, with particular focus on historically marginalized, disadvantaged, and underrepresented groups. Education is a great leveler and is the best tool for achieving economic and social mobility, inclusion, and equality. Initiatives must be in place to ensure that all students from such groups, despite inherent obstacles, are provided various targeted opportunities to enter and excel in the educational system. On the basis of the above passage, the following assumptions have been made : (i) One of the cornerstones of the new education policy is inclusion. (ii) The new education policy advocates quality education. Which of the above assumptions is/are valid?

Nowadays, most of the offices have gone paperless to the extent possible because (i) a paperless office is environment friendly (ii) paper is very costly nowadays Choose the correct alternative.

The government is encouraging the use of electric vehicles because (i) fossil fuel will not last forever (ii) electric vehicles do not cause pollution Choose the correct alternative.