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SSC CGL 2022 PYQ — Question 31

SSC CGL - 19 April 2022 - Shift 3 • General Awareness • Q31

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The ______ Amendment Act of the Constitution of India introduced the Goods and Services Tax (GST) in India.

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Correct answer: C

Explanation

The correct answer is option 3 i.e. 101st.

  • The Constitution (101st) Amendment Act, 2016 allows both the centre and states to levy the Goods and Services Tax (GST).
  • Before the 2016 amendment, taxation powers were divided between the centre and states.
  • The 101st constitution amendment act introduced the system of ‘one nation, one tax’.
  • It extends to the union territory of Jammu and Kashmir and is governed by the central goods and services tax (extension to Jammu and Kashmir) Act, 2017.