The correct answer is C. GST comes under the 122nd Amendment Bill.
The 122nd Amendment Bill, also known as the Goods and Services Tax (GST) Bill, is an act of the Parliament of India that introduced a comprehensive indirect tax regime in India. The bill was passed by the Lok Sabha on 29 March 2017 and by the Rajya Sabha on 8 May 2017. The bill received the assent of the President of India on 12 August 2017 and came into effect on 1 July 2017.
The GST is a single indirect tax levied on the supply of goods and services across India. It replaced a number of indirect taxes levied by the central and state governments, including the central excise duty, service tax, value-added tax (VAT), and octroi.
The GST is a destination-based tax, which means that the tax is levied at the place where the goods or services are consumed. The GST is also a value-added tax, which means that the tax is levied on the value added at each stage of the supply chain.
The GST is a complex tax, but it is designed to be simple and easy to comply with. The GST is administered by the Central Board of Excise and Customs (CBEC) and the State Tax Boards.
The GST is a major reform of the Indian indirect tax system. It is expected to simplify the tax system, reduce compliance costs, and boost economic growth.
The other options are incorrect because they do not refer to the GST Bill.