Which Constitutional Amendment Act introduced the Goods and Services Tax (GST) by inserting Article 246A and modifying various other provisions related to taxation powers of the Union and States?

💡 Solution & Explanation

The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax regime in India, establishing concurrent taxing powers for Parliament and state legislatures through Article 246A. The 99th Amendment established the National Judicial Appointments Commission which was later struck down by the Supreme Court. The 100th Amendment dealt with the land boundary agreement with Bangladesh. The 102nd Amendment conferred constitutional status on the National Commission for Backward Classes.