{"id":86228,"date":"2025-06-01T03:40:51","date_gmt":"2025-06-01T03:40:51","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=86228"},"modified":"2025-06-01T03:40:51","modified_gmt":"2025-06-01T03:40:51","slug":"following-the-constitution-one-hundred-and-first-amendment-act-2016","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/","title":{"rendered":"Following the Constitution (One Hundred and First Amendment) Act, 2016"},"content":{"rendered":"<p>Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament enacted quite a few GST Acts in the year 2017. Which one of the following does not fall in this category ?<\/p>\n<p>[amp_mcq option1=&#8221;The Central Goods and Services Tax Act&#8221; option2=&#8221;The Integrated Goods and Services Tax Act&#8221; option3=&#8221;The Goods and Services Tax (Compensation to States) Acts&#8221; option4=&#8221;The State Goods and Services Tax Act&#8221; correct=&#8221;option4&#8243;]<\/p>\n<div class=\"psc-box-pyq-exam-year-detail\">\n<div class=\"pyq-exam\">\n<div class=\"psc-heading\">This question was previously asked in<\/div>\n<div class=\"psc-title line-ellipsis\">UPSC CDS-2 &#8211; 2021<\/div>\n<\/div>\n<div class=\"pyq-exam-psc-buttons\"><a href=\"\/pyq\/pyq-upsc-cds-2-2021.pdf\" target=\"_blank\" class=\"psc-pdf-button\" rel=\"noopener\">Download PDF<\/a><a href=\"\/pyq-upsc-cds-2-2021\" target=\"_blank\" class=\"psc-attempt-button\" rel=\"noopener\">Attempt Online<\/a><\/div>\n<\/div>\n<section id=\"pyq-correct-answer\">\nFollowing the Constitution (One Hundred and First Amendment) Act, 2016, which introduced the Goods and Services Tax (GST), the Parliament enacted several Central GST laws in 2017. These include The Central Goods and Services Tax Act (CGST Act), The Integrated Goods and Services Tax Act (IGST Act), and The Goods and Services Tax (Compensation to States) Act. However, The State Goods and Services Tax Act (SGST Act) is enacted by the legislature of *each state* separately, not by the Parliament.<br \/>\n<\/section>\n<section id=\"pyq-key-points\">\n&#8211; GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services).<br \/>\n&#8211; CGST and IGST are central laws passed by Parliament.<br \/>\n&#8211; SGST is a state law passed by each state legislature.<br \/>\n&#8211; UTGST is a law passed by Parliament for Union Territories without a legislature.<br \/>\n<\/section>\n<section id=\"pyq-additional-information\">\n&#8211; The GST (Compensation to States) Act was enacted to provide compensation to states for the loss of revenue arising on account of implementation of the GST for a period of five years, as per the recommendation of the GST Council.<br \/>\n&#8211; The GST Council is the governing body for GST, comprising the Union Finance Minister and state finance ministers.<br \/>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament enacted quite a few GST Acts in the year 2017. Which one of the following does not fall in this category ? [amp_mcq option1=&#8221;The Central Goods and Services Tax Act&#8221; option2=&#8221;The Integrated Goods and Services Tax Act&#8221; option3=&#8221;The Goods and Services Tax (Compensation &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Following the Constitution (One Hundred and First Amendment) Act, 2016\" class=\"read-more button\" href=\"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/#more-86228\">Detailed Solution<span class=\"screen-reader-text\">Following the Constitution (One Hundred and First Amendment) Act, 2016<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1088],"tags":[1110,1192,1099],"class_list":["post-86228","post","type-post","status-publish","format-standard","hentry","category-upsc-cds-2","tag-1110","tag-constitutional-amendments","tag-indian-polity-and-governance","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v23.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Following the Constitution (One Hundred and First Amendment) Act, 2016<\/title>\n<meta name=\"description\" content=\"Following the Constitution (One Hundred and First Amendment) Act, 2016, which introduced the Goods and Services Tax (GST), the Parliament enacted several Central GST laws in 2017. These include The Central Goods and Services Tax Act (CGST Act), The Integrated Goods and Services Tax Act (IGST Act), and The Goods and Services Tax (Compensation to States) Act. However, The State Goods and Services Tax Act (SGST Act) is enacted by the legislature of *each state* separately, not by the Parliament. - GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services). - CGST and IGST are central laws passed by Parliament. - SGST is a state law passed by each state legislature. - UTGST is a law passed by Parliament for Union Territories without a legislature.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Following the Constitution (One Hundred and First Amendment) Act, 2016\" \/>\n<meta property=\"og:description\" content=\"Following the Constitution (One Hundred and First Amendment) Act, 2016, which introduced the Goods and Services Tax (GST), the Parliament enacted several Central GST laws in 2017. These include The Central Goods and Services Tax Act (CGST Act), The Integrated Goods and Services Tax Act (IGST Act), and The Goods and Services Tax (Compensation to States) Act. However, The State Goods and Services Tax Act (SGST Act) is enacted by the legislature of *each state* separately, not by the Parliament. - GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services). - CGST and IGST are central laws passed by Parliament. - SGST is a state law passed by each state legislature. - UTGST is a law passed by Parliament for Union Territories without a legislature.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"MCQ and Quiz for Exams\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-01T03:40:51+00:00\" \/>\n<meta name=\"author\" content=\"rawan239\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"rawan239\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Following the Constitution (One Hundred and First Amendment) Act, 2016","description":"Following the Constitution (One Hundred and First Amendment) Act, 2016, which introduced the Goods and Services Tax (GST), the Parliament enacted several Central GST laws in 2017. These include The Central Goods and Services Tax Act (CGST Act), The Integrated Goods and Services Tax Act (IGST Act), and The Goods and Services Tax (Compensation to States) Act. However, The State Goods and Services Tax Act (SGST Act) is enacted by the legislature of *each state* separately, not by the Parliament. - GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services). - CGST and IGST are central laws passed by Parliament. - SGST is a state law passed by each state legislature. - UTGST is a law passed by Parliament for Union Territories without a legislature.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/","og_locale":"en_US","og_type":"article","og_title":"Following the Constitution (One Hundred and First Amendment) Act, 2016","og_description":"Following the Constitution (One Hundred and First Amendment) Act, 2016, which introduced the Goods and Services Tax (GST), the Parliament enacted several Central GST laws in 2017. These include The Central Goods and Services Tax Act (CGST Act), The Integrated Goods and Services Tax Act (IGST Act), and The Goods and Services Tax (Compensation to States) Act. However, The State Goods and Services Tax Act (SGST Act) is enacted by the legislature of *each state* separately, not by the Parliament. - GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services). - CGST and IGST are central laws passed by Parliament. - SGST is a state law passed by each state legislature. - UTGST is a law passed by Parliament for Union Territories without a legislature.","og_url":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/","og_site_name":"MCQ and Quiz for Exams","article_published_time":"2025-06-01T03:40:51+00:00","author":"rawan239","twitter_card":"summary_large_image","twitter_misc":{"Written by":"rawan239","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/","url":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/","name":"Following the Constitution (One Hundred and First Amendment) Act, 2016","isPartOf":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/#website"},"datePublished":"2025-06-01T03:40:51+00:00","dateModified":"2025-06-01T03:40:51+00:00","author":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/5807dafeb27d2ec82344d6cbd6c3d209"},"description":"Following the Constitution (One Hundred and First Amendment) Act, 2016, which introduced the Goods and Services Tax (GST), the Parliament enacted several Central GST laws in 2017. These include The Central Goods and Services Tax Act (CGST Act), The Integrated Goods and Services Tax Act (IGST Act), and The Goods and Services Tax (Compensation to States) Act. However, The State Goods and Services Tax Act (SGST Act) is enacted by the legislature of *each state* separately, not by the Parliament. - GST in India is a dual GST model, meaning both the Centre and States levy tax on the same taxable event (supply of goods and services). - CGST and IGST are central laws passed by Parliament. - SGST is a state law passed by each state legislature. - UTGST is a law passed by Parliament for Union Territories without a legislature.","breadcrumb":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/exam.pscnotes.com\/mcq\/following-the-constitution-one-hundred-and-first-amendment-act-2016\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/exam.pscnotes.com\/mcq\/"},{"@type":"ListItem","position":2,"name":"UPSC CDS-2","item":"https:\/\/exam.pscnotes.com\/mcq\/category\/upsc-cds-2\/"},{"@type":"ListItem","position":3,"name":"Following the Constitution (One Hundred and First Amendment) Act, 2016"}]},{"@type":"WebSite","@id":"https:\/\/exam.pscnotes.com\/mcq\/#website","url":"https:\/\/exam.pscnotes.com\/mcq\/","name":"MCQ and Quiz for Exams","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/exam.pscnotes.com\/mcq\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/5807dafeb27d2ec82344d6cbd6c3d209","name":"rawan239","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/761a7274f9cce048fa5b921221e7934820d74514df93ef195a9d22af0c1c9001?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/761a7274f9cce048fa5b921221e7934820d74514df93ef195a9d22af0c1c9001?s=96&d=mm&r=g","caption":"rawan239"},"sameAs":["https:\/\/exam.pscnotes.com"],"url":"https:\/\/exam.pscnotes.com\/mcq\/author\/rawan239\/"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts\/86228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/comments?post=86228"}],"version-history":[{"count":0,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts\/86228\/revisions"}],"wp:attachment":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/media?parent=86228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/categories?post=86228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/tags?post=86228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}