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State PCS PYQPrelims 2021

UPPCS · Question 35

Which of the following Constitution Amendment Acts made necessary provisions for the implementation of the GST (Goods and Services Tax) regime?

  1. 101st Amendment Act
  2. 102nd Amendment Act
  3. 103rd Amendment Act
  4. 104th Amendment Act
Show answer & explanation

Answer: (A) 101st Amendment Act

Explanation

The 101st Amendment (2016) introduced GST (Article 246A, GST Council under 279A).