The 101st Constitutional Amendment Act, 2016, received presidential assent on September 8, 2016, and paved the way for the introduction of GST in India. It inserted new Articles 246A, 269A, and 279A into the Constitution and amended others to facilitate the implementation of the GST regime, which subsumed multiple central and state taxes.
Which of the following Constitution (Amendment) Act provides for Goods and Services Tax (G.S.T.) ?
Asked in CGPSC Prelims Exam 2019 · Topic: Constitutional Amendments (Key Constitutional Amendments and their Impact: (e.g., 1st, 42nd, 44th, 73rd, 74th, 97th, 99th, 101st, 102nd, 103rd, 104th, 105th))
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Answer: D. The Constitution (One Hundred and First) Amendment Act, 2016
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