Which Amendment Act (2017) of the Constitution contains the provisions necessary for the GST Regime?
Show answer & explanation
Correct answer: D
Explanation
The correct answer is option 4 i.e. 101st.
The 101st Constitutional Amendment Act, 2016, came into effect from 1st July 2017 and introduced the Goods and Services Tax (GST) in India. It made changes in Articles 246A, 269A, and 279A, and enabled the creation of the GST Council to streamline indirect taxation across the country by subsuming multiple central and state taxes into a single unified tax system.