CMA Intermediate · Direct and Indirect Taxation · Concept of Indirect Taxes
Which constitutional amendment, brought into force in 2016, inserted Article 246A and empowered both Parliament and State Legislatures to make laws on goods and services tax?
The Constitution (101st Amendment) Act, 2016 inserted Article 246A, giving Parliament and State Legislatures concurrent power to make laws on GST. It also provided for the GST Council under Article 279A. The other amendments listed deal with different subjects.
- 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
The Constitution (101st Amendment) Act, 2016 introduced Article 246A, giving Parliament and State Legislatures concurrent power to levy GST, and created the GST Council under Article 279A. The other amendments relate to unrelated matters such as the Preamble, panchayats and property rights.
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