Question

Which constitutional amendment is done to pass the GST bill ?

• A. 101st
• B. 120th
• C. 122nd
• D. 115th

Answer 1

Answer:

A. 101st

101st Constitutional Amendment Act

• The Goods and Services Tax (GST) bill in India was passed through the enactment of the 101st Constitutional Amendment Act, 2016.
• This amendment to the Indian Constitution introduced the necessary provisions to implement the GST regime in the country.
• The GST replaced the complex system of multiple indirect taxes with a unified and simplified tax system, aimed at streamlining taxation and promoting ease of doing business across states in India.
• 101st constitution amendment act led to Article 246A in the constitution, which gave it special powers to the parliament and the state legislatures to make GST tax laws, specifically on inter-state supplies.
• Collection of revenue from Integrated goods and services tax (IGST) was also under Article 269A of constitutional amendment act 101.
• The insertion of Article 279A under the 101 constitutional amendment act gave the president power to form a GST council.
• The council could include ministers from state and union governments responsible for making suggestions or modifying any regulation related to GST.
• Article 286 restricted the tax charge by the state on supplying products or services where such collection occurs outside the territory of the respective state or on the trade of goods in India.