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CDS 2025 · PYQ · Constitutional Amendments · easy

By which one of the following Constitution Amendment Acts was the GST (Goods and Services Tax) introduced in the course of inter-State trade or commerce?

  1. A.The Constitution (One Hundred and First Amendment) Act✓ Correct
  2. B.The Constitution (One Hundred and Second Amendment) Act
  3. C.The Constitution (One Hundred and Fourth Amendment) Act
  4. D.The Constitution (One Hundred and Sixth Amendment) Act

Explanation

The Goods and Services Tax (GST) was introduced through the Constitution (One Hundred and First Amendment) Act, 2016, which came into effect on 1st July 2017. This amendment introduced a new Article 246A giving concurrent powers to both the Union and States to legislate on GST, Article 269A for inter-state trade GST (IGST) to be levied and collected by the Centre, and Article 279A establishing the GST Council. The 102nd Amendment dealt with the National Commission for Backward Classes, the 104th Amendment extended SC/ST reservations in legislatures while ending Anglo-Indian nominations, and the 106th Amendment provided women's reservation in legislatures.
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