Provisions relating to GST are inserted in the Constitution by:

Option A: The Constitution (One Hundred and First) Act, 2016

Option B: The Constitution (One Hundred and Second) Act, 2016

Option C: The Constitution (Eighty-fourth) Act, 2016

Option D: The Constitution (Seventy-seven) Act, 2016

Correct Answer

Option: a

Explanation

The Constitution (One Hundred and First Amendment) Act, 2016, introduced a national Goods and Services Tax (GST) from 1 July, 2017. The Goods and Services Tax (GST) is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It replaces all indirect taxes levied on goods and services by the Central and Sate governments.

Sample Mock Tests for Practice

CLAT 2016

THE CHHATTISGARH EXCISE ACT, 1915 (PAPER 01 Q. NO. 1 TO 8)

THE CONSTITUTION OF INDIA, 1949 (PAPER – 16 Q. NO. 526 TO 560)

AIBE-XVI-2021-II (BCI-OCT-2021-SET-A) (ALL INDIA BAR EXAM 2021-II)

THE INDIAN EVIDENCE ACT, 1872 (PAPER – 10 Q. NO. 361 TO 400)

HIMACHAL PARDESH LOWER JUDICIAL SERVICES 2016-1

THE INDIAN FORESTS ACT, 1927 (PAPER 01 Q. NO. 1 TO 43)

THE ADVOCATES ACT, 1961 (PAPER 01 Q. NO. 1 TO 10)

DELHI LOWER JUDICIARY 2010

THE CODE OF CIVIL PROCEDURE, 1908 (PAPER – 17 Q. NO. 641 TO 680)

THE CONSTITUTION OF INDIA, 1949 (PAPER – 17 Q. NO. 561 TO 595)

THE CONSTITUTION OF INDIA, 1949 (PAPER – 05 Q. NO. 141 TO 175)

THE INDIAN CONTRACT ACT, 1872 (PAPER – 08 Q. NO. 246 TO 280)

THE INDIAN CONTRACT ACT, 1872 (PAPER – 12 Q. NO. 386 TO 420)

THE MAHARASHTRA RENT CONTROL ACT, 1999 (PAPER 01 Q. NO. 1 TO 15)

G.K. ENGLISH – 01 GGSSS BNL

THE INDIAN CONTRACT ACT, 1872 (PAPER – 02 Q. NO. 36 TO 70)

THE ARBITRATION AND CONCILIATION ACT, 1996 (PAPER 04 Q. NO. 91 TO 116)

THE TRADE MARKS ACT, 1999 (PAPER 01 Q. NO. 1 TO 8)

AILET – National Law University Delhi Entrance Test (NLU 2016)

THE WILD LIFE PROTECTION ACT, 1972 (PAPER 01 Q. NO. 1 TO 25)

THE INDIAN EVIDENCE ACT, 1872 (PAPER – 18 Q. NO. 681 TO 720)

THE CODE OF CIVIL PROCEDURE, 1908 (PAPER – 11 Q. NO. 401 TO 440)

THE HINDU MINORITY AND GUARDIANSHIP ACT, 1956 (PAPER -01 Q. NO. 1 TO 14)

CLAT 2015

THE SPECIFIC RELIEF ACT, 1963 (PAPER – 05 Q. NO. 141 TO 175)

THE ARBITRATION AND CONCILIATION ACT, 1996 (PAPER 03 Q. NO. 61 TO 90)

THE CODE OF CIVIL PROCEDURE, 1908 (PAPER – 13 Q. NO. 481 TO 520)

THE SPECIAL MARRIAGE ACT, 1954 (PAPER 01 Q. NO. 1 TO 10)

AIBE XVII 2023 (BCI-FEB-2023-SET-A) (ALL INDIA BAR EXAM 2023)

THE CONSTITUTION OF INDIA, 1949 (PAPER – 14 Q. NO. 456 TO 490)

THE CONSTITUTION OF INDIA, 1949 (PAPER – 10 Q. NO. 316 TO 350)

THE INDIAN EVIDENCE ACT, 1872 (PAPER – 04 Q. NO. 121 TO 160)

THE INDIAN EVIDENCE ACT, 1872 (PAPER – 11 Q. NO. 401 TO 440)

THE CODE OF CIVIL PROCEDURE, 1908 (PAPER – 20 Q. NO. 761 TO 800)

THE LIMITATION ACT, 1963 (PAPER 02 Q. NO. 41 TO 80)