Which of the following constitutional amendment is related to the Goods and Services Tax (GST)?
101st Amendment
101st Amendment is correct.
The Constitution (One Hundred and First Amendment) Act, 2016 paved the way for the Goods and Services Tax. It inserted Article 246A, giving Parliament and the states concurrent power to levy GST, Article 269A on GST for inter-state supplies and Article 279A creating the GST Council.
GST came into force on 1 July 2017.
The 73rd and 74th Amendments (1992) deal with panchayats and municipalities, and the 42nd Amendment (1976) added words such as socialist and secular to the Preamble along with Fundamental Duties.
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