Arange the following in chronological order:
1. GST Councile constituted
2. Constituion (101st Amendment) Act enacted
3. GST launched
Choose the correct chronological sequence:
Show answer & explanation
Correct answer: B
Explanation
The correct answer is option 2 i.e. 2-1-3.
The correct chronological order of the given events related to the introduction of the Goods and Services Tax (GST) in India is:
2 → 1 → 3
First, the Constitution (101st Amendment) Act was enacted in September 2016. This amendment provided the constitutional framework for implementing GST by allowing both the central and state governments to levy tax on goods and services.
After the amendment came into force, the GST Council was constituted in September 2016 under Article 279A of the Constitution. The Council was created to recommend tax rates, exemptions, and administrative rules related to GST.
Finally, based on the recommendations of the Council and necessary preparations, GST was officially launched on 1 July 2017, replacing multiple indirect taxes and establishing a unified tax system across India.