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The Goods and Services Tax (GST) was introduced in India through which Constitutional Amendment?
- 100th Amendment
- 101st Amendment
- 102nd Amendment
- 103rd Amendment
Answer: 101st Amendment
The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax (GST), subsuming multiple central and state indirect taxes. It added Article 246A (concurrent power to levy GST), Article 269A (IGST on inter-state trade), and established the GST Council under Article 279A for cooperative federalism in tax administration.