Which one of the following constitutional amendments introduced the Go

Which one of the following constitutional amendments introduced the Goods and Services Tax in India?

[amp_mcq option1=”100th Amendment” option2=”101st Amendment” option3=”122nd Amendment” option4=”125th Amendment” correct=”option2″]

This question was previously asked in

UPSC Combined Section Officer – 2019-20

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The 101st Constitutional Amendment Act, 2016, introduced the Goods and Services Tax (GST) in India.

– This amendment streamlined indirect taxation by subsuming various central and state taxes under a single tax regime.
– It came into effect on 1st July 2017.

The 100th Amendment Act ratified the land boundary agreement between India and Bangladesh. The 122nd Amendment Bill was the Bill number introduced for GST, but it was enacted as the 101st Amendment Act after parliamentary approval and ratification.

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