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The Goods and Services Tax (GST) was implemented by which Constitutional Amendment?
Question

The Goods and Services Tax (GST) was implemented by which Constitutional Amendment?

A.

101st Amendment

B.

111th Amendment

C.

119th Amendment

D.

106th Amendment

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).

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