CRACKTARGET · UPSC SPECIALISED RECRUITMENT · GUIDE 01 / 10
GFR 2017 governs financial administration in Central Government. Procurement questions test the buying method, competent authority, competition, documentation and value for money. GeM purchases fall under Rule 149. Learn the general thresholds separately from the special limits for specified scientific organisations, including DRDO.
Study notes · Comparison tables · Original practice · Answers with explanations
Published: 23 October 2026 · By: CrackTarget Editorial Team
On this page
Procurement threshold table · How to solve a procurement case · Five decisions behind a defensible purchase · Rule map for revision · Worked procurement decisions · A seven-day revision plan · Practice questions · FAQs · Sources · All 10 guides
Procurement threshold table
| Route | General limit in the January 2026 compilation | Important qualification |
|---|---|---|
| GeM direct purchase, Rule 149(i) | Up to ₹50,000 | Up to ₹1 lakh for specified scientific organisations; prescribed conditions apply |
| GeM comparison, Rule 149(ii) | Above ₹50,000 and up to ₹10 lakh | Scientific-organisation lower boundary is above ₹1 lakh; compare qualifying sellers of at least three different manufacturers |
| GeM bidding / reverse auction | Above ₹10 lakh | A lower-value purchase can also use bidding |
| Outside GeM, Rule 154 | Up to ₹50,000 without quotations | Only when the item is unavailable on GeM; prescribed certificate required |
| Outside GeM, Rule 155 | Above ₹50,000 and up to ₹5 lakh by purchase committee | Three-member committee; special scientific research procurement provisions differ |
How to solve a procurement case
First identify the organisation, then check whether the item is available on GeM. Next determine the aggregate requirement and the applicable rule. Only after these steps should you select the purchasing method. A laboratory name alone does not establish entitlement to every special power. Read the organisation, purpose and conditions in the amendment.
For example, a general department buying an available ₹80,000 item should examine GeM comparison requirements. The same amount in a covered scientific organisation can fall within its special direct-purchase boundary. This comparison is an exam illustration, subject to quality, specification, delivery and price reasonableness requirements.
Five decisions behind a defensible purchase
Demand: define the functional requirement, quantity and delivery need before seeking quotations. Specification: describe measurable performance without unjustified restrictions. Authority: confirm budget and delegation. Evaluation: apply the announced criteria consistently. Receipt: inspect supply, record acceptance and reconcile the bill with the order.
A low quoted rate does not compensate for a failure to meet essential specifications. Equally, an expensive specification is difficult to justify if a simpler item meets the actual need. Separate purchase price from whole-life costs such as installation, maintenance, consumables and disposal.
Rule map for revision
| Topic | Revision focus |
|---|---|
| Rule 144 | Economy, efficiency, transparency, fairness and competition |
| Rule 149 | GeM routes and aggregate demand |
| Rules 154–155 | Outside-GeM small purchases and committee procedure |
| Rule 157 | Do not split demand to avoid the applicable procedure |
| Tender evaluation | Responsiveness, published criteria, recorded reasons |
| Contract administration | Delivery, inspection, payment, warranty and remedies |
Worked procurement decisions
Case 1: A buyer splits one known annual requirement into small orders solely to avoid bidding. The defect is artificial fragmentation; assess the known aggregate requirement rather than treating each invoice as an independent need.
Case 2: The least-priced bidder offers a non-compliant specification. Do not select it merely because its price is lowest. Compare eligible responsive offers using the published evaluation method.
Case 3: An urgent demand appears after poor planning. Record the facts and applicable authority. Urgency does not automatically create an exemption from procurement rules.
A seven-day revision plan
Day 1: Read the general procurement principles. Day 2: Make a GeM route chart. Day 3: Compare outside-GeM routes. Day 4: Practise specification and evaluation scenarios. Day 5: Revise contract and receipt controls. Day 6: Attempt the practice set without opening answers. Day 7: Revisit every wrong answer and its official rule.
Keep a separate amendment sheet headed organisation, rule, ordinary limit, special limit, effective instrument and conditions. This is more reliable than memorising an undated coaching chart.
100 original practice questions
Attempt each question before opening its answer. These exercises are written for concept practice; they are not represented as official UPSC PYQs. Numerical assumptions apply only to the stated question.
Q1. A purchase specification should primarily describe what?
A. The functional need
B. A favoured seller
C. The highest available price
D. Only a brand name
Show answer 1
A. The functional need A functional specification supports fair comparison.
Q2. A buyer divides one known demand solely to avoid bidding. What is the central issue?
A. Normal stock inspection
B. Artificial splitting
C. Annual depreciation
D. Warranty expiry
Show answer 2
B. Artificial splitting Evaluate the known aggregate requirement.
Q3. Which offer should be compared for award under the stated criteria?
A. Any lowest-priced offer
B. Any late offer automatically
C. An eligible responsive offer
D. Only a familiar vendor
Show answer 3
C. An eligible responsive offer Price comparison follows eligibility and responsiveness.
Q4. Which record best supports an acceptance decision?
A. An undated verbal message
B. The vendor’s advertisement
C. An unrelated previous bill
D. Inspection and receipt record
Show answer 4
D. Inspection and receipt record Acceptance needs evidence of the actual supply.
Q5. What should precede purchasing?
A. Assessment of need and authority
B. Payment of any invoice
C. Disposal of all existing stock
D. Ignoring available inventory
Show answer 5
A. Assessment of need and authority A purchase starts with a defined and authorised requirement.
Q6. A cheap printer requires very costly consumables. What should be examined?
A. Only catalogue colour
B. Whole-life cost
C. Only packaging weight
D. Only seller location
Show answer 6
B. Whole-life cost Running costs can change the economic comparison.
Q7. Which is a procurement conflict of interest?
A. A recorded evaluation criterion
B. An inspection checklist
C. A decision-maker’s undisclosed interest in a bidder
D. A public specification
Show answer 7
C. A decision-maker’s undisclosed interest in a bidder Personal interests can compromise impartiality.
Q8. Why publish evaluation criteria before bidding?
A. To allow arbitrary changes
B. To eliminate records
C. To favour an undisclosed bidder
D. To support consistent evaluation
Show answer 8
D. To support consistent evaluation Announced criteria constrain discretionary evaluation.
Q9. What is an essential first step when supply is defective?
A. Record the defect and examine contractual remedies
B. Pay without examination
C. Erase the receipt record
D. Treat warranty as irrelevant
Show answer 9
A. Record the defect and examine contractual remedies Facts and contract terms guide the response.
Q10. Which document establishes agreed supply obligations?
A. An unrelated office note
B. The contract or purchase order
C. An unsigned advertisement
D. A personal diary
Show answer 10
B. The contract or purchase order The operative agreement defines deliverables and conditions.
Q11. What does a delivery schedule specify?
A. Only who printed the invoice
B. The officer’s leave balance
C. When supply is due
D. The supplier’s share price
Show answer 11
C. When supply is due Time obligations need to be measurable.
Q12. What does price reasonableness require?
A. Blind reliance on a label
B. Always buying the costliest option
C. Ignoring comparable information
D. A defensible assessment of the rate
Show answer 12
D. A defensible assessment of the rate The buyer must be able to explain the rate assessment.
Q13. A prior purchase price is best used as what?
A. One relevant comparison input
B. A permanent compulsory price
C. A substitute for specifications
D. A guarantee against inflation
Show answer 13
A. One relevant comparison input Past prices need context such as date and terms.
Q14. What should a bid clarification preserve?
A. A private rewrite of essential terms
B. Fair treatment and the applicable procedure
C. Secret preference
D. Unrecorded negotiation by anyone
Show answer 14
B. Fair treatment and the applicable procedure Clarification must respect the procurement framework.
Q15. Why separate approval and receipt responsibilities where appropriate?
A. To prevent all accountability
B. To remove inspection
C. To strengthen internal control
D. To erase the audit trail
Show answer 15
C. To strengthen internal control Checks reduce the risk of unchecked decisions.
Q16. A purchase order asks for 100 units; 90 arrive. What is the immediate control?
A. Certify 100 automatically
B. Discard the order
C. Pay for an assumed 110
D. Record the actual quantity and shortage
Show answer 16
D. Record the actual quantity and shortage Reconcile receipt with the contracted quantity.
Q17. What should a warranty clause make clear?
A. Coverage and remedies
B. Only the product colour
C. The employee’s pension
D. The next recruitment date
Show answer 17
A. Coverage and remedies Clear warranty terms support later enforcement.
Q18. Which cost is relevant to make-or-buy analysis?
A. Every sunk cost automatically
B. Avoidable cost and feasible alternatives
C. Only an old book value
D. Only the office’s stationery bill
Show answer 18
B. Avoidable cost and feasible alternatives Compare costs that differ between the alternatives.
Q19. Which item can create an unfair specification?
A. A measurable performance need
B. A delivery requirement
C. An unjustified proprietary restriction
D. An inspection standard
Show answer 19
C. An unjustified proprietary restriction Restrictions need an objective justification.
Q20. Why maintain an amendment register?
A. To replace all original documents
B. To guarantee exam questions
C. To avoid reading dates
D. To distinguish current and earlier provisions
Show answer 20
D. To distinguish current and earlier provisions Rule changes can alter the correct answer.
Q21. What should an evaluator do with an undisclosed new criterion?
A. Avoid using it to change the competition
B. Apply it privately
C. Use it only against one bidder
D. Hide it in the final order
Show answer 21
A. Avoid using it to change the competition Evaluation must follow the disclosed framework.
Q22. Which is a useful vendor-performance measure?
A. Office wall colour
B. Delivery adherence
C. Employee age
D. Booklet serial number
Show answer 22
B. Delivery adherence Delivery reliability affects supply planning.
Q23. What is the purpose of incoming inspection?
A. To advertise the supplier
B. To fix employee seniority
C. To verify conformity
D. To calculate leave
Show answer 23
C. To verify conformity Inspection compares supply with agreed requirements.
Q24. What is the appropriate response to a missing enclosure affecting approval?
A. Assume it exists
B. Invent its contents
C. Ignore the deficiency
D. Obtain or identify the missing evidence
Show answer 24
D. Obtain or identify the missing evidence A decision should rest on an adequate record.
Q25. Which cost has already been irreversibly incurred?
A. Sunk cost
B. Future avoidable cost
C. Marginal delivery cost
D. Additional inspection cost
Show answer 25
A. Sunk cost Sunk costs do not change with the prospective decision.
Q26. What should a tender deadline establish?
A. The bidder’s retirement date
B. The permitted submission time
C. The tax year of all bidders
D. The officer’s increment
Show answer 26
B. The permitted submission time Deadlines support a controlled competition.
Q27. Why keep an audit trail?
A. To replace authority with memory
B. To conceal changes
C. To reconstruct decisions and responsibility
D. To avoid all scrutiny
Show answer 27
C. To reconstruct decisions and responsibility A traceable record supports accountability.
Q28. What is a framework for comparing offers?
A. Personal popularity
B. Unrecorded convenience
C. Supplier friendship
D. Published technical and financial criteria
Show answer 28
D. Published technical and financial criteria Use the announced basis for comparison.
Q29. What does an item code mainly support?
A. Consistent identification
B. Automatic waiver of bidding
C. Unlimited spending
D. Approval without records
Show answer 29
A. Consistent identification Reliable identification reduces duplication and mismatch.
Q30. How should urgency be treated?
A. As a universal exemption
B. Under the applicable authority with recorded reasons
C. As permission to delete records
D. As proof that prices are reasonable
Show answer 30
B. Under the applicable authority with recorded reasons Urgency still needs a lawful route.
Q31. What is over-specification?
A. Recording a genuine requirement
B. Listing a delivery deadline
C. Requiring performance beyond the justified need
D. Checking quality
Show answer 31
C. Requiring performance beyond the justified need Unnecessary requirements can raise cost and restrict competition.
Q32. What is a stock reconciliation?
A. Comparing exam cutoffs
B. Calculating pay fixation
C. Replacing every ledger
D. Comparing records with actual holdings
Show answer 32
D. Comparing records with actual holdings Differences need explanation and correction.
Q33. Why review non-moving stock?
A. To identify causes and appropriate action
B. To assume every item is worthless
C. To stop all procurement permanently
D. To remove asset records
Show answer 33
A. To identify causes and appropriate action Non-movement may reflect obsolescence or a justified reserve.
Q34. Which is a quality-related procurement cost?
A. Only officer seniority
B. Inspection and rejection consequences
C. Only office rent
D. Only a newspaper subscription
Show answer 34
B. Inspection and rejection consequences Quality affects more than the quoted price.
Q35. What does a clear scope of work reduce?
A. The need for all approvals
B. Every possible risk automatically
C. Ambiguity about deliverables
D. The number of statutory rules
Show answer 35
C. Ambiguity about deliverables A clear scope improves comparison and contract administration.
Q36. Why define acceptance criteria?
A. To make inspection subjective
B. To guarantee one vendor wins
C. To eliminate documentation
D. To judge whether deliverables meet the contract
Show answer 36
D. To judge whether deliverables meet the contract Objective acceptance criteria support consistent decisions.
Q37. Which record helps prevent duplicate payment?
A. Invoice-order-receipt reconciliation
B. A seller’s brochure
C. An unrelated circular
D. A staff attendance sheet alone
Show answer 37
A. Invoice-order-receipt reconciliation Matching evidence helps establish a valid payment.
Q38. A supplier requests a contract change. What should be checked?
A. Only the supplier’s preference
B. Authority, terms and recorded justification
C. Only the officer’s convenience
D. Nothing after award
Show answer 38
B. Authority, terms and recorded justification Post-award changes need proper contractual control.
Q39. What is the strongest purchasing recommendation?
A. One based solely on habit
B. One hiding the total demand
C. One linking need, authority, method and evidence
D. One omitting the price
Show answer 39
C. One linking need, authority, method and evidence A reasoned recommendation supports informed approval.
Q40. Why distinguish GeM from outside-GeM procurement?
A. All thresholds are identical
B. GeM removes every control
C. Outside purchases need no authority
D. Different routes and conditions can apply
Show answer 40
D. Different routes and conditions can apply Select the relevant route before applying limits.
Q41. What is a responsive bid?
A. One meeting the material tender requirements
B. Any bid with the lowest amount
C. Any bid from a local firm
D. Any unsigned bid
Show answer 41
A. One meeting the material tender requirements Responsiveness concerns compliance with tender requirements.
Q42. What is a bid-security requirement intended to address?
A. All future operating costs
B. Risks associated with the bidding commitment
C. Employee pensions
D. The buyer’s holiday travel
Show answer 42
B. Risks associated with the bidding commitment Read the applicable tender and rules for form, exemptions and conditions.
Q43. What is performance security associated with?
A. Only file numbering
B. Only a job application
C. Contract performance obligations
D. Only employee attendance
Show answer 43
C. Contract performance obligations It relates to the supplier’s performance commitment under the contract.
Q44. What is reverse auction?
A. A staff seniority list
B. A stock issue system
C. A leave ledger
D. A competitive process in which sellers can lower offers
Show answer 44
D. A competitive process in which sellers can lower offers The applicable auction design and eligibility conditions still govern.
Q45. What is a purchase requisition?
A. An internal request stating the need
B. A final payment receipt
C. A retirement certificate
D. An appeal order
Show answer 45
A. An internal request stating the need The requisition initiates examination of the requirement.
Q46. What does a delivery challan help establish?
A. Final statutory entitlement
B. Details of goods sent with a delivery
C. Annual leave balance
D. The RT cutoff
Show answer 46
B. Details of goods sent with a delivery It is checked against actual receipt and the order.
Q47. Why define a payment milestone?
A. To remove acceptance checks
B. To permit duplicate bills
C. To link payment to a specified contractual event
D. To waive all contract terms
Show answer 47
C. To link payment to a specified contractual event The trigger should be clear and verifiable.
Q48. What is an advance payment?
A. A penalty after retirement
B. An inventory classification
C. A closing-stock adjustment only
D. Payment before the corresponding performance is completed
Show answer 48
D. Payment before the corresponding performance is completed Advances require the applicable authority and safeguards.
Q49. Why specify an inspection standard?
A. To give a measurable basis for conformity
B. To guarantee acceptance of every item
C. To avoid evidence
D. To change specifications secretly
Show answer 49
A. To give a measurable basis for conformity A common standard helps assess actual supply.
Q50. What does procurement planning consider?
A. Only invoice colour
B. Demand, timing, available stock and sourcing lead time
C. Only a buyer’s preference
D. Only last year’s vendor
Show answer 50
B. Demand, timing, available stock and sourcing lead time Planning connects operational need with timely supply.
Q51. What is lead time in purchasing?
A. Only shelf life
B. Only asset age
C. Elapsed time between the relevant order trigger and receipt
D. Only payment date
Show answer 51
C. Elapsed time between the relevant order trigger and receipt Define the start and end points consistently.
Q52. What does shelf life describe?
A. The bidding duration
B. The officer’s tenure
C. The vendor’s registration age
D. The usable period under stated conditions
Show answer 52
D. The usable period under stated conditions Short-life goods require quantity and storage planning.
Q53. What is obsolescence risk?
A. Loss of usefulness due to changed needs or technology
B. Only physical theft
C. Only late invoicing
D. Only staff transfer
Show answer 53
A. Loss of usefulness due to changed needs or technology Stock can lose usefulness without being physically damaged.
Q54. Why record a rejection?
A. To erase the vendor identity
B. To identify non-conformity and follow-up action
C. To certify full acceptance
D. To avoid contract terms
Show answer 54
B. To identify non-conformity and follow-up action The record supports return, replacement or other remedies.
Q55. What does a bill-verification checklist support?
A. Automatic acceptance of every demand
B. Replacement of the contract
C. Accuracy and contractual entitlement before payment
D. Waiver of inspection
Show answer 55
C. Accuracy and contractual entitlement before payment A bill must be reconciled with the relevant evidence.
Q56. What is competitive neutrality in evaluation?
A. Giving a private advantage
B. Using friendship as a criterion
C. Changing only one bidder’s terms
D. Applying relevant criteria consistently
Show answer 56
D. Applying relevant criteria consistently Comparable treatment supports fairness.
Q57. Why establish a contract change record?
A. To preserve what changed, why and under whose authority
B. To conceal price changes
C. To remove the original contract
D. To avoid financial scrutiny
Show answer 57
A. To preserve what changed, why and under whose authority The change history supports accountability.
Q58. What should happen to an arithmetical discrepancy in a bid?
A. Use an improvised private rule
B. Apply the tender’s stated correction procedure
C. Ignore every figure
D. Always reject without checking terms
Show answer 58
B. Apply the tender’s stated correction procedure The published procedure governs correction.
Q59. What is a compliant alternative?
A. Any unsolicited substitution automatically
B. Any cheaper item despite essential defects
C. An option permitted by the stated tender conditions
D. An unrecorded personal choice
Show answer 59
C. An option permitted by the stated tender conditions Check whether alternatives are permitted and how evaluated.
Q60. Why distinguish quantity discount from lowest total cost?
A. Discount always eliminates all costs
B. Holding cost is always zero
C. Discount changes every rule
D. Larger orders can increase holding and risk costs
Show answer 60
D. Larger orders can increase holding and risk costs Compare the relevant total cost under stated assumptions.
Q61. What is annual procurement planning mainly intended to improve?
A. Coordination of demand, budget and timing
B. Artificial splitting
C. Unrecorded urgency
D. Vendor exclusivity without reason
Show answer 61
A. Coordination of demand, budget and timing Planning reduces avoidable fragmented decisions.
Q62. What makes an inspection report useful?
A. Only the word approved
B. Specific findings against the requirement
C. An unrelated quotation
D. No identification of supply
Show answer 62
B. Specific findings against the requirement Traceability requires identifiable goods and findings.
Q63. What is a purchase commitment?
A. Only a wish list
B. Only a draft without approval
C. An obligation arising under the authorised arrangement
D. Only an old stock count
Show answer 63
C. An obligation arising under the authorised arrangement Distinguish a request from an actual contractual commitment.
Q64. What should be checked before repeating an old order?
A. Only that the vendor is familiar
B. Only that a file exists
C. Nothing after last year’s purchase
D. Current need, applicable route and present terms
Show answer 64
D. Current need, applicable route and present terms Earlier procurement does not automatically authorise a new one.
Q65. Which feature improves service procurement scope?
A. Measurable deliverables and performance standards
B. Only a broad slogan
C. No reporting requirement
D. Unspecified acceptance
Show answer 65
A. Measurable deliverables and performance standards Service outcomes need an evaluable description.
Q66. Why define responsibility for contract monitoring?
A. To remove all reporting
B. To ensure follow-up on time, quality and obligations
C. To make every person equally unassigned
D. To avoid recording delays
Show answer 66
B. To ensure follow-up on time, quality and obligations Clear ownership helps manage performance.
Q67. Which document supports a stock issue to a user?
A. A random advertisement
B. A leave application
C. An authorised issue record
D. A recruitment notice
Show answer 67
C. An authorised issue record Issue records track movement and responsibility.
Q68. Why distinguish damage from shortage?
A. They are always identical
B. Neither requires evidence
C. Both prove fraud automatically
D. They involve different receipt findings
Show answer 68
D. They involve different receipt findings Record the actual nature of the discrepancy.
Q69. What is reconciliation of an advance?
A. Adjusting it against admissible supported claims
B. Paying the same sum again
C. Treating it as free cash
D. Deleting the contract
Show answer 69
A. Adjusting it against admissible supported claims Outstanding advances need documented settlement.
Q70. Why record the basis for rejecting an offer?
A. To conceal criteria
B. To make the evaluation reason traceable
C. To favour another bidder secretly
D. To avoid all review
Show answer 70
B. To make the evaluation reason traceable Reasons should follow the applicable requirements.
Q71. Which is relevant to evaluating equipment suitability?
A. Only outer packaging
B. Only the supplier’s logo
C. Required capacity and operating conditions
D. Only an officer’s favourite colour
Show answer 71
C. Required capacity and operating conditions Suitability follows the intended use.
Q72. What is a procurement risk register?
A. An automatic sanction
B. A substitute for the contract
C. A list of exam marks
D. A record of risks, controls and responsible follow-up
Show answer 72
D. A record of risks, controls and responsible follow-up It supports systematic risk management.
Q73. Why assess maintenance availability?
A. It affects operational continuity and whole-life cost
B. It always replaces technical compliance
C. It makes price irrelevant
D. It removes the need for warranty
Show answer 73
A. It affects operational continuity and whole-life cost Support arrangements can affect sustained use.
Q74. What does acceptance of a partial delivery need?
A. Automatic certification of full delivery
B. The contract position and accurate quantity records
C. Deletion of shortages
D. A guessed invoice value
Show answer 74
B. The contract position and accurate quantity records Partial receipt must not be misrepresented as complete.
Q75. What is a useful comparison for energy-using equipment?
A. Only carton size
B. Only the bid serial number
C. Acquisition plus relevant operating costs
D. Only shipment weight
Show answer 75
C. Acquisition plus relevant operating costs Energy expenditure can change long-term cost.
Q76. What should precede disposal of an asset?
A. An informal giveaway
B. Deletion of its ledger entry alone
C. An unrelated purchase request
D. Applicable approval, condition assessment and records
Show answer 76
D. Applicable approval, condition assessment and records Disposal is a controlled process.
Q77. Why review duplicate item descriptions?
A. They may conceal the same stock under different names
B. They always prove misconduct
C. They automatically increase demand
D. They replace stock verification
Show answer 77
A. They may conceal the same stock under different names Consistent descriptions improve inventory visibility.
Q78. What should a supplier’s invoice match?
A. Only the supplier’s desired amount
B. The contractual terms and accepted supply
C. Only an advertisement
D. An unrelated previous contract
Show answer 78
B. The contractual terms and accepted supply Payment evidence should refer to the actual obligation.
Q79. What is procurement accountability?
A. Never recording a decision
B. Assuming a vendor carries every responsibility
C. Being able to explain authority, method and outcome
D. Delegating without any control
Show answer 79
C. Being able to explain authority, method and outcome Decisions need a defensible record.
Q80. Which is the strongest amendment practice?
A. Keep only an undated summary
B. Delete the previous version without a note
C. Assume every special limit is universal
D. Record the instrument, date, affected rule and conditions
Show answer 80
D. Record the instrument, date, affected rule and conditions Context is essential to applying a changed rule.
Q81. 100 units cost ₹500 each. Total basic price before other charges?
A. 50000
B. 5000
C. 55000
D. 500000
Show answer 81
A. 50000 100 × 500 = ₹50,000.
Q82. An invoice of ₹80,000 has a stated 5% discount before other charges. Net?
A. 75000
B. 76000
C. 84000
D. 78000
Show answer 82
B. 76000 80,000 × 0.95 = ₹76,000.
Q83. Base price is ₹1,00,000 and the question specifies 18% tax, with no other charge. Total?
A. 108000
B. 180000
C. 118000
D. 100018
Show answer 83
C. 118000 1,00,000 + 18,000 = ₹1,18,000; the tax rate is an illustration.
Q84. Three-year maintenance costs ₹12,000 annually with no escalation. Total maintenance?
A. 12000
B. 24000
C. 48000
D. 36000
Show answer 84
D. 36000 12,000 × 3 = ₹36,000.
Q85. Equipment costs ₹1,00,000 plus ₹5,000 installation. Initial installed cost?
A. 105000
B. 95000
C. 100500
D. 150000
Show answer 85
A. 105000 Add acquisition and installation: ₹1,05,000.
Q86. A ₹60,000 order has delivery charges of ₹4,000 and no other additions. Total?
A. 56000
B. 64000
C. 60004
D. 68000
Show answer 86
B. 64000 60,000 + 4,000 = ₹64,000.
Q87. Of 200 supplied units, 8 fail inspection. Rejection percentage?
A. 8
B. 2
C. 4
D. 16
Show answer 87
C. 4 8/200 × 100 = 4%.
Q88. An order requires 250 units; 225 arrive. Shortage in units?
A. 15
B. 35
C. 50
D. 25
Show answer 88
D. 25 250 − 225 = 25 units.
Q89. A 120-unit annual need is evenly spread across 12 months. Monthly average?
A. 10
B. 12
C. 20
D. 120
Show answer 89
A. 10 120/12 = 10 units.
Q90. A ₹2,00,000 estimate becomes ₹2,20,000. Percentage increase?
A. 20
B. 10
C. 5
D. 15
Show answer 90
B. 10 20,000/2,00,000 × 100 = 10%.
Q91. Supplier A is ₹90,000 plus ₹10,000 delivery. Supplier B is ₹98,000 inclusive. Under identical terms, B is cheaper by?
A. 10000
B. 8000
C. 2000
D. 12000
Show answer 91
C. 2000 A totals ₹1,00,000; B totals ₹98,000.
Q92. Opening stock 100, receipts 60 and issues 90. Closing stock?
A. 50
B. 160
C. 250
D. 70
Show answer 92
D. 70 100 + 60 − 90 = 70.
Q93. Ledger shows 80 units and physical count is 75. Shortage?
A. 5
B. 10
C. 15
D. 155
Show answer 93
A. 5 80 − 75 = 5 units.
Q94. Annual usage is 500 units at ₹200 each. Consumption value?
A. 10000
B. 100000
C. 25000
D. 200000
Show answer 94
B. 100000 500 × 200 = ₹1,00,000.
Q95. Ten orders each cost ₹300 to process. Annual ordering cost?
A. 300
B. 30000
C. 3000
D. 30
Show answer 95
C. 3000 10 × 300 = ₹3,000.
Q96. A stated 10% advance applies to a ₹5,00,000 contract. Advance amount?
A. 5000
B. 450000
C. 550000
D. 50000
Show answer 96
D. 50000 The arithmetic is 5,00,000 × 0.10; admissibility is a separate issue.
Q97. A stated 20% payment milestone applies to ₹3,00,000. Milestone amount?
A. 60000
B. 30000
C. 90000
D. 240000
Show answer 97
A. 60000 3,00,000 × 0.20 = ₹60,000.
Q98. A bill for 50 accepted units at ₹800 each has no other charges. Payable basic amount?
A. 4000
B. 40000
C. 48000
D. 50000
Show answer 98
B. 40000 50 × 800 = ₹40,000.
Q99. Energy costs fall from ₹25,000 to ₹20,000 a year. Annual saving?
A. 45000
B. 2500
C. 5000
D. 10000
Show answer 99
C. 5000 25,000 − 20,000 = ₹5,000.
Q100. A tool costs ₹30,000 and yields stated annual savings of ₹10,000. Simple payback, ignoring time value and other costs?
A. 2
B. 5
C. 10
D. 3
Show answer 100
D. 3 30,000/10,000 = 3 years under the stated simplified assumptions.
Frequently asked questions
Is the GeM direct-purchase limit identical for every organisation?
No. The compilation contains special limits for specified scientific organisations. Read the relevant footnotes and conditions.
Can a buyer split an order to remain below a threshold?
Artificial splitting to avoid the applicable procedure is impermissible.
Does GeM remove the need to check price reasonableness?
No. The procuring authority still has responsibilities for price reasonableness and compliance.
Are these official UPSC questions?
No. The practice questions below are original CrackTarget exercises.
Which source should I revise?
Use the official GFR compilation, then check Department of Expenditure amendments issued after its compilation date.
Sources and verification
Use the official text for the applicable date, organisation and recruitment. Source dates and compilation dates are identified where material. The worked examples and preparation plans are CrackTarget teaching content.
1. GFR 2017, updated to 31 January 2026
2. Department of Expenditure: GFR orders and amendments
Continue with the first 10 study guides
Put the notes into practice
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