Question 1 of 5
Which of the following Constitutional Amendments introduced the Goods and Services Tax (GST) in India?
A
101st Amendment
B
108th Amendment
C
102nd Amendment
D
103rd Amendment
Why: The **101st Constitutional Amendment Act of 2016** introduced GST in India by amending the Constitution to enable a unified indirect tax system. It added Articles 246A, 269A, and 279A, granting concurrent powers to Centre and States for GST levy and establishing the GST Council. Other options like 108th relate to different reforms, not GST[1][3].
Question 2 of 5
Which of the following constitutional amendment acts is related to the Goods and Services Tax (GST)?
A
One Hundred and First Amendment of the Constitution of India
B
One Hundred and Second Amendment of the Constitution of India
C
One Hundred and Third Amendment of the Constitution of India
D
One Hundred and Fourth Amendment of the Constitution of India
Why: The **One Hundred and First Amendment Act, 2016** enabled GST implementation from July 1, 2017, replacing multiple indirect taxes like excise duty, service tax, and VAT with a single tax structure. It provided constitutional validity for Centre and States to levy GST concurrently[2].
Question 3 of 5
G.S.T. was implemented through which constitutional amendment act of Constitution of India?
A
100th Amendment Act
B
101st Amendment Act
C
102nd Amendment Act
D
103rd Amendment Act
Why: The **101st Constitutional Amendment Act, 2016** introduced GST by adding **Article 246A** (concurrent GST powers), **Article 269A** (inter-state GST), and **Article 279A** (GST Council). President assented on September 8, 2016; GST launched July 1, 2017[3].
Question 4 of 5
GST was introduced as the ____ amendment act.
A
100th
B
101st
C
102nd
D
103rd
Why: GST was introduced through the **Constitution (101st Amendment) Act, 2016**, effective from July 1, 2017. It created a unified tax regime under 'One Nation, One Tax' motto, subsuming multiple taxes[5].
Question 5 of 5
Explain the significance of the 101st Constitutional Amendment Act. To what extent does it reflect the accommodative spirit of federalism? (Answer in 250-300 words)
Why: This model answer follows exam structure: intro, numbered points with examples, federalism analysis, conclusion. Covers all key aspects from sources for full marks[6].
