GST was implemented through 122nd Constitution Amendment Bill in 2016. As a result of constitution amendment for GST a Separate List, which of the following article has been inserted in the constitution?

The correct answer is A. Article 246A.

The 122nd Amendment Bill, 2014, inserted a new Article 246A in the Constitution of India, which provides for a separate list of goods and services that are subject to the Goods and Services Tax (GST). The list includes all goods and services except alcoholic liquor for human consumption, opium, narcotic drugs and psychotropic substances, and petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel.

The following are the options and their explanations:

• Option A: Article 246A. This is the correct answer. As mentioned above, the 122nd Amendment Bill, 2014, inserted a new Article 246A in the Constitution of India, which provides for a separate list of goods and services that are subject to the Goods and Services Tax (GST).
• Option B: Article 146B. This is not the correct answer. Article 146B deals with the appointment of the Chief Justice of India.
• Option C: Article 122C. This is not the correct answer. Article 122C deals with the powers of the President to summon and prorogue Parliament.
• Option D: Article 101B. This is not the correct answer. Article 101B deals with the qualifications for membership of Parliament.