The Goods and Services Tax was introduced by which Constitutional Amendment Act?

The Ninety-ninth AmendmentCorrect answerYour answerThe One Hundredth AmendmentCorrect answerYour answerThe One Hundred and First AmendmentCorrect answerYour answerThe One Hundred and Third AmendmentCorrect answerYour answer

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CorrectNot quiteAnswer C

Correct answer: C

The One Hundred and First Amendment Act was passed in 2016 and made GST constitutionally possible.
The tax itself came into force on 1 July 2017, a year after the Amendment.
The Amendment year and the rollout year are different, and a question may ask for either.

Worth noting

An amendment was needed because the Union and the states each had their own taxing powers over goods and services, and GST required both to give some of them up.

Concept: The Amendment that brought in GST
Typical timeTypical: 40 s
Your timeYours: —

The rule this testsTaxation and GST

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Ten questions from Indian Economy & Institutions, at your own pace.

The Goods and Services Tax was introduced by which Constitutional Amendment Act?

Explanation