GK Question

polity medium fill_blank

The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax (GST) by inserting Article ______ for GST Council and amending Seventh Schedule.

  1. 246A
  2. 268A
  3. 279A
  4. 368A

Answer: 279A

101st Amendment (2016): (a) Inserted Article 246A giving Parliament/State Legislatures concurrent power to make GST laws, (b) Inserted Article 279A for GST Council (chaired by Union FM), (c) Amended Seventh Schedule (Union List, State List, Concurrent List) to subsume multiple indirect taxes. Landmark fiscal federalism reform creating 'One Nation, One Tax'.

Topic Constitutional Amendments - 101st Amendment
Exam Relevance GST constitutional basis question frequently asked in UPSC and SSC exams
More in polity Back to all questions