MasteryExams
Economics • Indian EconomyEasy

Which constitutional amendment Act introduced the Goods and Services Tax (GST) in India?

A. 100th Constitutional Amendment Act
B. 101st Constitutional Amendment Act✓ Correct Answer
C. 103rd Constitutional Amendment Act
D. 105th Constitutional Amendment Act

💡 Solution & Explanation

The 101st Constitutional Amendment Act of 2016 inserted Article 246A, enabling the implementation of the Goods and Services Tax to subsume multiple indirect taxes. It established the GST Council as a federal body chaired by the Union Finance Minister. This reform transformed India into a unified common market.

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