Skip to content

CA Intermediate · Taxation · GST in India - An Introduction

Which of the following statements about the constitutional basis of GST is correct?

The Constitution (101st Amendment) Act, 2016 introduced GST and inserted Article 246A, which gives Parliament and State Legislatures concurrent power to make laws on GST. Article 279A provides for the GST Council. The 122nd Amendment was only the Bill number, not the enacted law.

  1. AThe Constitution (101st Amendment) Act, 2016 introduced GST and inserted Article 246A giving Parliament and State Legislatures concurrent power to make laws on GSTCorrect
  2. BGST was introduced by the Constitution (122nd Amendment) Act, 2014, which was enacted as the final law
  3. CArticle 246A gives only Parliament the power to levy GST on all supplies
  4. DArticle 279A deals with the power to levy GST on imports of petroleum crude

Explanation

The 101st Amendment Act, 2016 inserted Article 246A, empowering both Parliament and State Legislatures to make laws on GST, and Article 279A created the GST Council. The 122nd Amendment was the Bill number, not the Act. Parliament has exclusive power only for inter-State supply, so the third option is wrong.

Did you get it right without looking?

One question tells you little. A timed set on GST in India - An Introduction shows your real accuracy, how long you take and where you lose marks.

Practise GST in India - An IntroductionFree diagnostic mock

More GST in India - An Introduction questions