Indian Polity • ConstitutionEasy
Which Constitutional Amendment Act introduced the Goods and Services Tax (GST) by inserting Articles 246A, 269A, and 279A into the Constitution of India?
A. 99th Constitutional Amendment Act, 2014
B. 100th Constitutional Amendment Act, 2015
C. 101st Constitutional Amendment Act, 2016✓ Correct Answer
D. 103rd Constitutional Amendment Act, 2019
💡 Solution & Explanation
The 101st Constitutional Amendment Act of 2016 introduced the Goods and Services Tax by inserting critical provisions including Articles 246A, 269A, and 279A, thereby establishing the GST Council. Assam was the very first state in India to ratify the landmark GST constitutional amendment bill.
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