Question

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

• A. 101st Amendment
• B. 61st Amendment
• C. 86th Amendment
• D. 52nd Amendment

Answer 1

Answer:

A. 101st Amendment

The 101st Constitutional Amendment Act, 2016 marks a watershed moment in India's taxation history, introducing the Goods and Services Tax (GST) regime.. This amendment fundamentally restructured the taxation powers between the Union and States, creating a unified taxation system for goods and services across India. Article 246A - New Power Structure Primary Provision: Grants concurrent powers to Parliament and State Legislatures to make laws regarding GST. Exception: Parliament holds exclusive power over inter-State trade and commerce. Special Provision: Separate clause for petroleum products (crude, diesel, petrol, natural gas, aviation fuel).