The question asks to identify the event associated with the 101st Amendment to the Constitution of India, which came into effect on July 1, 2017.
101st Amendment: Goods and Service Tax Introduction
The 101st Amendment Act, 2016, is a landmark amendment to the Constitution of India. It primarily paved the way for the introduction of the Goods and Services Tax (GST) regime in India.
- Effective Date: The GST was rolled out nationally on July 1, 2017.
- Purpose: This amendment facilitated a unified indirect taxation system across the country, subsuming various central and state taxes.
- Constitutional Change: It introduced Article 246A, empowering both Parliament and state legislatures to legislate on GST.
Therefore, the Goods and Service Tax (GST) was introduced via the 101st Amendment of the Constitution of India on July 1, 2017.
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