Correct option is A
The correct answer is (a)
Explanation:
· GST in India was introduced through the 101st Constitutional Amendment Act, 2016.
· It replaced multiple indirect taxes such as VAT, excise duty, service tax, etc.
· It created a unified tax structure across the country.
Additional Information:
· GST came into effect on 1 July 2017.
· It introduced CGST, SGST, IGST.
· The amendment inserted Article 246A, 269A, and 279A (GST Council).