Question:
Provisions relating to GST are inserted in the Constitution by:
Provisions relating to GST are inserted in the Constitution by:
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GST was introduced into the Indian Constitution by the 101st Amendment Act, 2016.
Updated On: Oct 31, 2025
- The Constitution (one hundred and first) Act 2016
- The Constitution (one hundred and second) Act 2016
- The Constitution (eighty fourth) Act 2016
- The Constitution (seventy seven) Act 2016
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The Correct Option is B
Solution and Explanation
Step 1: Understanding GST and Constitutional Amendment.
The Goods and Services Tax (GST) provisions were introduced into the Indian Constitution by the 101st Constitutional Amendment (not 102nd). This amendment made significant changes to the taxation system in India.
Step 2: Explanation of the options.
- (a) The Constitution (one hundred and first) Act 2016: This is the correct option as it pertains to the introduction of GST.
- (b) The Constitution (one hundred and second) Act 2016: This is incorrect. The correct amendment was the 101st amendment.
- (c) The Constitution (eighty fourth) Act 2016: Not related to GST provisions.
- (d) The Constitution (seventy seven) Act 2016: Not related to GST provisions.
Step 3: Conclusion.
Thus, the correct answer is (a) The Constitution (one hundred and first) Act 2016.
The Goods and Services Tax (GST) provisions were introduced into the Indian Constitution by the 101st Constitutional Amendment (not 102nd). This amendment made significant changes to the taxation system in India.
Step 2: Explanation of the options.
- (a) The Constitution (one hundred and first) Act 2016: This is the correct option as it pertains to the introduction of GST.
- (b) The Constitution (one hundred and second) Act 2016: This is incorrect. The correct amendment was the 101st amendment.
- (c) The Constitution (eighty fourth) Act 2016: Not related to GST provisions.
- (d) The Constitution (seventy seven) Act 2016: Not related to GST provisions.
Step 3: Conclusion.
Thus, the correct answer is (a) The Constitution (one hundred and first) Act 2016.
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