Which constitutional amendment introduced the Goods and Services Tax (GST) in India?

Correct Answer: 101st Amendment Act

Subject: History

• 100th Amendment Act
• 101st Amendment Act
• 102nd Amendment Act
• 103rd Amendment Act

Explanation: The 101st Constitutional Amendment Act, passed in 2016, introduced the Goods and Services Tax (GST) in India, transforming the indirect taxation system. This amendment established the GST Council and empowered both the Central and State governments to simultaneously levy taxes on goods and services. It also removed the previous provisions related to service tax and added regulations for Integrated GST (IGST) on interstate transport of goods.

Loading Gyaanify...