Which Constitutional Amendment introduced the Goods and Services Tax (GST) in India?

Correct option is B

Correct Answer: (b) One Hundred and First Amendment Act, 2016
Explanation:
· The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax (GST) in India, creating a unified indirect tax system across the country.
· GST replaced multiple indirect taxes such as VAT, excise duty, service tax, octroi, and entry tax.
Information Booster:
· GST came into effect on 1 July 2017.
· Established key bodies:
· GST Council (Article 279A)
· Dual GST structure → CGST + SGST (for intrastate), IGST (for interstate)
· Goals of GST:
· One Nation, One Tax
· Eliminating cascading effect of taxes
· Simplifying tax compliance
Additional Knowledge:
· 99th Amendment (a): Related to the National Judicial Appointments Commission (NJAC).
· 100th Amendment (c): Dealt with India–Bangladesh land boundary agreement.
· 102nd Amendment (d): Gave constitutional status to the National Commission for Backward Classes (NCBC).