Which of the following constitutional amendments restructured the provisions related to goods and services tax, inserting Articles 246A, 269A, and 279A into the Constitution?

💡 Solution & Explanation

The 101st Constitutional Amendment Act of 2016 introduced the Goods and Services Tax by adding Articles 246A, 269A, and 279A, establishing the GST Council. Other choices refer to different amendments such as the Land Boundary Agreement with Bangladesh or the creation of the National Commission for Backward Classes. Article 279A specifically provides for the constitution of the GST Council by the President.