CS Executive · Tax Laws and Practice · Concept of Indirect Taxes at a Glance
Which Constitution of India amendment introduced the Goods and Services Tax regime by inserting Article 246A and creating the GST Council under Article 279A?
The Constitution (101st Amendment) Act, 2016 introduced GST. It inserted Article 246A, giving Parliament and State Legislatures concurrent power to levy GST, and Article 279A, which created the GST Council. The other listed amendments deal with unrelated matters.
- AThe Constitution (101st Amendment) Act, 2016Correct
- BThe Constitution (42nd Amendment) Act, 1976
- CThe Constitution (73rd Amendment) Act, 1992
- DThe Constitution (44th Amendment) Act, 1978
Explanation
GST was enabled by the Constitution (101st Amendment) Act, 2016, which inserted Article 246A (power to levy GST) and Article 279A (GST Council). The other amendments relate to different subjects, such as the Preamble and Directive Principles, Panchayats and property rights.
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