GST was introduced as the __________ amendment act.
GST was introduced as the __________ amendment act.
A100
B101
C102
D103
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correct answer is: option b (101) [101]
Explanation: The Goods and Services Tax (GST) was introduced in India as the 101st Amendment Act of the Constitution. This amendment paved the way for the implementation of a unified indirect tax regime across the country, replacing a multitude of central and state taxes.
- Option a: The 100th amendment act related to the land boundary agreement between India and Bangladesh.
- Option c: The 102nd amendment act granted constitutional status to the National Commission for Backward Classes.
- Option d: The 103rd amendment act provided for 10% reservation for Economically Weaker Sections (EWS) in jobs and educational institutions.
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