Under which Amendment to the Constitution of India was Goods and Services Tax imposed?

Options

A. 97th
B. 99th
C. 103th
D. 101th

Answer

D

Explanation

The Constitution 101st Amendment Act, 2016, intro duced a national Goods and Services Tax (GST) in India from 1 July 2017. • The Act was passed in accor dance with the provisions of Article 368 of the Constitution. • It was introduced as the One Hundred and Twenty Second Amendment Bill of the Constitution of India.