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.

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