Provisions relating to GST are inserted in the Constitution by:
Show Hint
- The Constitution (one hundred and first) Act 2016
- The Constitution (one hundred and second) Act 2016
- The Constitution (eighty fourth) Act 2016
- The Constitution (seventy seven) Act 2016
The Correct Option is B
Solution and Explanation
The Goods and Services Tax (GST) provisions were introduced into the Indian Constitution by the 101st Constitutional Amendment (not 102nd). This amendment made significant changes to the taxation system in India.
Step 2: Explanation of the options.
- (a) The Constitution (one hundred and first) Act 2016: This is the correct option as it pertains to the introduction of GST.
- (b) The Constitution (one hundred and second) Act 2016: This is incorrect. The correct amendment was the 101st amendment.
- (c) The Constitution (eighty fourth) Act 2016: Not related to GST provisions.
- (d) The Constitution (seventy seven) Act 2016: Not related to GST provisions.
Step 3: Conclusion.
Thus, the correct answer is (a) The Constitution (one hundred and first) Act 2016.
Top Questions on GST
Goods and Service Tax (GST) is the single comprehensive indirect tax, operational from 1 July 2017, on supply of goods and services, right from the manufacturer/service provider to the consumer. It is a destination-based consumption tax with facility of Input Tax Credit in the supply chain. It is applicable throughout the country with one rate for one type of goods/service. It has amalgamated a large number of Central and State taxes and cesses. It has replaced large number of taxes on goods and services levied on production/sale of goods or provision of service.
As there have been a number of intermediate goods/services, which were manufactured/provided in the economy, the pre-GST tax regime imposed taxes not on the value added at each stage but on the total value of the commodity/service with minimal facility of utilisation of Input Tax Credit (ITC). The total value included taxes paid on intermediate goods/services. This amounted to cascading of tax. Under GST, the tax is discharged at every stage of supply and the credit of tax paid at the previous stage is available for set off at the next stage of supply of goods and/or services. It is thus effectively a tax on value addition at each stage of supply.
In view of our large and fast-growing economy, it addresses to establish parity in taxation across the country, and extend principles of ‘value-added taxation’ to all goods and services. It has replaced various types of taxes/cesses, levied by the Central and State/UT Governments. Some of the major taxes that were levied by Centre were Central Excise Duty, Service Tax, Central Sales Tax, Cesses like KKC and SBC. The major State taxes were VAT/Sales Tax, Entry Tax, Luxury Tax, Octroi, Entertainment Tax, Taxes on Advertisements, Taxes on Lottery/Betting/Gambling, State Cesses on goods etc. These have been subsumed in GST.- Read the passage below and answer the question:
The Goods and Services Tax (GST) represents a significant reform in India's indirect taxation system. Introduced nationwide from July 1st, 2017, its primary aim was to replace a multitude of central and state-level indirect taxes, such as excise duty, service tax, and VAT. The core objectives behind this transition included mitigating the cascading effect of taxes and creating a unified national market. GST is designed as a comprehensive tax levied on the supply of goods and services, with the tax burden ultimately borne by the final consumer. The system operates under a dual structure, involving both the central government (CGST) and state governments (SGST) concurrently. For transactions occurring between different states, an Integrated GST (IGST) mechanism is in place. The framework is based on the principle of a destination-based consumption tax and incorporates an Input Tax Credit (ITC) mechanism. This reform intends to simplify the tax structure and enhance efficiency in the economy. - If the price of a book including 10% G.S.T. is ₹880, then the original price of the book without G.S.T. is:
खर्चवाटीत एक सिमित नियंत्रण कारची जीएसटी करासह एकूण किंमत 2360 रुपये आहे. जीएसटीचा दर 18% आहे. तर त्या कारची खर्चवाट किंमत काढण्याची Solution पूर्ण करा :
GSTIN के बारे में पूछा गया प्रश्न हल करें:
Questions Asked in AIBE exam
- The grounds for decree for dissolution of marriage under Section 2 of the Dissolution of Muslim Marriages Act, 1939 are:
I. whereabouts of the husband have not been known for two years.
II. husband has been sentenced to imprisonment for a period of five years.
III. husband has failed to perform marital obligations for two years without reasonable cause.
IV. husband has neglected or failed to maintain his wife for one year.
Select the correct answer.- AIBE - 2025
- Family Laws
- A Statement is followed by two Conclusions, I and II.
Statement: According to the Child and Adolescent Labour (Prohibition and Regulation) Act, 1986, the Government credits ₹15,000 to the Rehabilitation Fund for each child or adolescent for whom fine has been recovered from the employer. This amount may be deposited or invested, and the interest is also payable to the child or adolescent.
Conclusions:
I. The child or adolescent is entitled not only to the credited amount but also to the interest accrued on it.
II. The Government is not required to deposit any money other than what is collected as fines from the employer.
Which one is correct?- AIBE - 2025
- Labour & Industrial Law
- Consider the following statements about Article 32 of the Constitution and select the correct answer:
I. The Article is silent about the locus standi regarding who may approach the Court.
II. The Article is silent about the opposite party against whom relief may be granted.
III. The Article creates scope for even a sixth type of writ.- AIBE - 2025
- Constitutional Laws
- If a bailiff executes an eviction based on a civil court order later declared void for lack of jurisdiction, what protection does Section 78 of the Indian Penal Code provide?
- AIBE - 2025
- Indian Penal Code (IPC)
- Under Section 290(1) of Bharatiya Nagarik Suraksha Sanhita, 2023, within how many days from the date of framing of charge can an accused file an application for plea bargaining?
- AIBE - 2025
- Bharatiya Nagarik Suraksha Sanhita (BNSS)