2021 · Q71
Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament of India enacted quite a few GST Acts in the year 2017. Which one of the following does not fall in this category?
General KnowledgeIndian Economy
- AThe Central Goods and Services Tax Act
- BThe Integrated Goods and Services Tax Act
- CThe Goods and Services Tax (Compensation to States Acts)
- DThe State Goods and Services Tax Act
Explanation
Following the 101st Amendment, Parliament in 2017 enacted the Central GST, Integrated GST, Union Territory GST and Compensation to States Acts. State GST Acts were passed by the individual state legislatures, not by Parliament, so the State Goods and Services Tax Act does not fall in the category of GST Acts enacted by Parliament.