Which of the following Constitution Amendment Acts introduced GST (Goods and Service Tax) in course of inter-state trade or commerce?

  1. A. Constitution (One Hundred and First Amendment) Act
  2. B. Constitution (One Hundred and Second Amendment) Act
  3. C. Constitution (One Hundred and Fourth Amendment) Act.
  4. D. Constitution (One Hundred and Sixth Amendment) Act.

Correct Answer: A. Constitution (One Hundred and First Amendment) Act

Explanation

The 101st Constitutional Amendment Act, 2016, introduced the Goods and Services Tax (GST) in India, subsuming various indirect taxes to create a unified tax regime.

Related questions on Polity

Practice more CDS General Knowledge questions