​The 'Goods and Service Tax Act' came into force on :

Correct option is C

The correct answer is (c) July 1, 2017

Explanation:
• The Goods and Services Tax (GST) Act came into effect on July 1, 2017.
• It replaced multiple indirect taxes like VAT, excise, and service tax.
• The GST was introduced through the 101st Constitutional Amendment Act, 2016.

Information Booster:
• GST is a destination-based, multi-stage tax on value addition.
• It is levied on the supply of goods and services.
• Administered jointly by the Central and State Governments.
• The GST Council is chaired by the Union Finance Minister.
• Main types: CGST, SGST, IGST, and UTGST.