Which Constitutional Amendment Act introduced a uniform Goods and Services Tax across the country?

💡 Solution & Explanation

The Goods and Services Tax was introduced across India by the 101st Constitutional Amendment Act, which inserted Article 246A to empower both Parliament and state legislatures to levy GST. Other constitutional measures like the 99th Amendment dealt with the National Judicial Appointments Commission rather than indirect taxation. The GST Bill was enacted in the year 2016.