CGPSC 2019 · Question 69 of 100

Which of the following Constitution (Amendment) Act provides for Goods and Services Tax (G.S.T.)?

General Knowledge

AThe Constitution (Ninety-Eighth) Amendment Act, 2012
BThe Constitution (Ninety Ninth) Amendment Act, 2014
CThe Constitution (One-Hundredth) Amendment Act, 2015
DThe Constitution (One Hundred and First) Amendment Act, 2016Correct

Answer: D. The Constitution (One Hundred and First) Amendment Act, 2016

Explanation

The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. To implement such a significant tax reform, amendments to the Indian Constitution were necessary to allocate concurrent powers to both the Union and State governments to levy and collect GST.

Source: CGPSC 2019 official paper

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