Previous Year Question
Which of the following Constitution Amendment Acts made necessary provisions for the implementation of GST (Goods and Service Tax) regime?
101st Amendment Act
102nd Amendment Act
103rd Amendment Act
104th Amendment Act
Correct Answer: A
Detailed Solution
The Constitution (One Hundred and First Amendment) Act, 2016 provided the necessary constitutional framework for the Goods and Services Tax in India. The Amendment received Presidential assent on 8 September 2016.
The Amendment inserted Article 246A, which gives Parliament and State Legislatures power to make laws with respect to GST. In the case of inter-State supplies, Parliament has exclusive legislative power over GST.
The same Amendment provided for levy and collection of GST on inter-State trade or commerce under Article 269A and constitutionally established the GST Council under Article 279A. The Union Finance Minister is the Chairperson of the GST Council.
The distinction from the other options is useful—the 102nd Amendment relates to the constitutional status of the National Commission for Backward Classes, the 103rd Amendment to EWS reservation, and the 104th Amendment to the period of SC/ST reservation in the Lok Sabha and State Assemblies; the constitutional basis of GST is the 101st Amendment.
Thus, the useful examination association is—101st Amendment, 2016 → Articles 246A + 269A + 279A → GST.