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Which of the following Constitution Amendment Acts made necessary provisions for the implementation of GST (Goods and Service Tax) regime?
1. 101st Amendment Act
2. 102nd Amendment Act
3. 103rd Amendment Act
4. 104th Amendment Act

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Correct Answer - Option 1 : 101st Amendment Act

The correct answer is 101st Amendment Act.

  • In India, GST Bill was first introduced in 2014 as The Constitution (122nd Amendment) Bill.
  • This got approval in 2016 and was renumbered in the statute by Rajya Sabha as The Constitution (101st Amendment) Act, 2016.
  • Its provisions:
    • Central GST to cover Excise duty, Service tax etc, State GST to cover VAT, luxury tax etc.
    • Integrated GST to cover inter-state trade. IGST per se is not a tax but a system to coordinate state and union taxes.
    • Article 246A – States have the power to tax goods and services.
    • Article 279A - GST Council to be formed by the President to administer & govern GST.

  • 102nd Amendment Act, 2018:-
    • The 102nd Constitution Amendment Act of 2018 inserted articles 338B, which deals with the structure, duties and powers of the National Commission for Backward Classes, and 342A that deals with the powers of the president to notify a particular caste as an SEBC and the power of Parliament to change the list.
    • Article 366 (26C) defines SEBCs.
  • 103rd Amendment Act 2019:-
    • It provides for 10% reservation in government jobs and educational institutions for the economically weaker section in the unreserved category. 
    • The Act amends Articles 15 and 16 to provide for reservations based on economic backwardness. 
  • 104th Amendment Act:-
    • This Act ceased the reservation of seats for Anglo-Indians in the Lok Sabha and State Legislative assemblies and extended reservations for SCs and STs for up to ten years.

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