2025 · Q71
Which of the following Constitution Amendment Acts introduced GST (Goods and Service Tax) in course of interstate trade or commerce?
General KnowledgeIndian Polity and Governance
- AConstitution (One Hundred and First Amendment) Act
- BConstitution (One Hundred and Second Amendment) Act
- CConstitution (One Hundred and Fourth Amendment) Act.
- DConstitution (One Hundred and Sixth Amendment) Act.
Explanation
The Goods and Services Tax was introduced by the Constitution (One Hundred and First Amendment) Act, 2016, which added Articles 246A, 269A and 279A and the GST Council. The 102nd Amendment dealt with the National Commission for Backward Classes, the 104th with the extension of reservation in legislatures, and the 106th with women's reservation. The amendment came into force on 1 July 2017, when GST was actually launched.