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SSC CGL 2024 PYQ — Question 44

SSC CGL - 25 Sep 2024 - Shift 3 • General Awareness • Q44

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Which of the following Constitutional Amendment Acts led to formation of the Goods and Services Tax Council?

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Correct answer: C

Explanation

The correct answer is option 3 i.e. 101st Constitutional Amendment Act.

The 101st Constitutional Amendment Act (2016) led to the formation of the Goods and Services Tax (GST) Council, a pivotal body for implementing India's unified indirect tax system.

Key Provisions:

  • Article 279A: Introduced this article to constitutionally establish the GST Council.

  • Composition: Chaired by the Union Finance Minister, with state finance ministers as members, ensuring cooperative federalism.

  • Role: Decides on GST rates, exemptions, and policies to harmonize taxation nationwide.

Other Options:

  • 100th Amendment: Related to India-Bangladesh land boundary agreement.

  • 102nd Amendment: Granted constitutional status to the National Commission for Backward Classes.

  • 103rd Amendment: Introduced reservations for Economically Weaker Section.