Correct option is A
Sol. The Goods and Service Tax (GST) Act, 2017 was published by the Ministry of Law and Justice.
Goods and Services Tax (GST) is an indirect tax used in India on the manufacture, sale, and consumption of goods and services in India.
The GST Act was introduced to streamline and simplify the taxation system in India and replace various indirect taxes with a single, unified Goods and Services Tax.
To implement GST, Constitutional (122nd Amendment) Bill (CAB for short) was introduced in the Parliament and passed by Rajya Sabha on 03rd August, 2016 and Lok Sabha on 08th August, 2016.
The GST was recommended by the Vijay Kelkar Committee in India and the Act was amended by Parliament to amend the 101st Constitution of the Constitution