Question:

Which Constitutional Amendment Act inserted provisions related to GST?

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GST was implemented on 1 July 2017 after the 101st Amendment.
Updated On: Oct 3, 2025
  • 100th Amendment
  • 101st Amendment
  • 102nd Amendment
  • 99th Amendment
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The Correct Option is B

Solution and Explanation

Step 1: Background of GST.
The Goods and Services Tax (GST) aimed to unify indirect taxes in India.

Step 2: Constitutional provision.
The 101st Constitutional Amendment Act, 2016 introduced Articles 246A, 269A, and 279A for GST, giving concurrent taxation powers and establishing the GST Council.

Final Answer: \[ \boxed{\text{101st Constitutional Amendment Act, 2016}} \]

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