What is the constitutional amendment related to GST service tax?

This question was previously asked in
Maharashtra Police Constable 2021 (Pune Rural) 02 April 2023 Official Paper
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  1. 121st
  2. 101st
  3. 94st
  4. None of these

Answer (Detailed Solution Below)

Option 2 : 101st
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Detailed Solution

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The correct answer is 101.

  • 101 amendment introduced Goods and Service Tax (GST).

Key Points

  • GST Council:
    • It is a constitutional body under Article 279A.
    • The council makes recommendations to the Union and State Government on issues related to GST.
    • It was introduced by the Constitution by the 101st Amendment Act, 2016.
    • The GST Council is chaired by the Union Finance Minister.
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