Question
Which of the following Constitutional Amendments introduced the Goods and Services Tax (GST) in India?
The correct answer is
101st Amendment
The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax (GST) in India.
Key Details of the Amendment
- Enactment: The act was passed by the Indian Parliament in August 2016 and received the President's assent on 8th September 2016.
- Implementation: GST officially came into effect across the country on 1st July 2017.
- Legislative Basis: It began as the 122nd Amendment Bill, 2014 before being enacted as the 101st Amendment Act.
- Subsumed Taxes: It replaced multiple indirect taxes levied by both the Central and State governments, including VAT, service tax, and excise duty
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Important Questions from Constitution
- Which Article of the Indian Constitution imposes a duty on the Centre to ensure that the Government of every State is carried on under the
provisions of the Constitution? - Which of the following Articles of the Indian Constitution describes the effect of a National Emergency on the Fundamental Rights?
The Constitution of India under______________directs the State policy to secure that childhood and youth are protected against exploitation and against moral and material abandonment.
The "Doctrine of Basic Structure" was recognised by the Supreme Court for the first time in the case of _______ .
- Which of the following Parts of the Indian Constitution deals with "All-India Services"?
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