Question

Which Constitutional Amendment Act inserted provisions related to GST?

• A. 101
• B. 102
• C. 99
• D. 100

Hint:

GST subsumed indirect taxes like VAT, excise duty, and service tax under a single taxation framework.

Answer 1

The Correct Option is A

Step 1: Background.
The Goods and Services Tax (GST) system was introduced through the 101st Constitutional Amendment Act, 2016.
Step 2: Key changes.
This amendment inserted Articles 246A, 269A, and 279A, providing the constitutional framework for GST and establishing the GST Council.
Step 3: Conclusion.
Hence, the correct answer is the 101st Constitutional Amendment Act.