Which Constitution Amendment Act of 2016 provided for the establishment of the GST Council?

Correct option is C

The correct answer is: (c) 101st Constitutional Amendment Act of 2016

Explanation:
The 101st Constitutional Amendment Act of 2016 was the legislation that provided for the establishment of the Goods and Services Tax (GST) Council. This amendment made necessary changes to the Indian Constitution to implement the GST, which is a unified indirect tax system in India. The establishment of the GST Council was one of the key provisions to ensure a collaborative approach in the implementation of GST across the states and the central government.

Information Booster:

• 99th Constitutional Amendment Act: This amendment related to the establishment of the National Judicial Appointments Commission (NJAC) for the appointment of judges in the higher judiciary.
  
• 103rd Constitutional Amendment Act: This amendment dealt with the provision for reservation of economically weaker sections (EWS) in educational institutions and government jobs, also unrelated to GST.
• 100th Constitutional Amendment Act: This amendment addressed the exchange of land between India and Bangladesh, unrelated to GST.