WBCS.LIVE practice question

Which Amendment introduced a national Good and Service Tax (GST) in India from July, 2017?

Solve this multiple-choice question and check the correct answer with its explanation below.

Answer options

  1. 100th Amendment Act
  2. 101st Amendment Act
  3. 102nd Amendment Act
  4. 103rd Amendment Act

Correct answer and explanation

Correct answer: 101st Amendment Act

Explanation: The correct answer is B. 101st Amendment Act. The 101st Constitutional Amendment Act of 2016 introduced the Goods and Services Tax (GST), which was implemented across India on 1st July 2017. GST replaced multiple indirect taxes like VAT, service tax, and excise duty, creating a unified tax structure. This amendment empowered both Centre and States to levy GST, ensuring cooperative federalism through the GST Council. It inserted Articles 246A, 269A, and 279A into the Constitution.