Which of the following Constitution Amendment Acts introduced GST (Goods and Services Tax) in course of inter-state trade or commerce ?
- A.Constitution (One Hundred and First Amendment) Act
- B.Constitution (One Hundred and Second Amendment) Act
- C.Constitution (One Hundred and Fourth Amendment) Act
- D.Constitution (One Hundred and Sixth Amendment) Act
Correct answer
Explanation
The correct answer is A, Constitution (One Hundred and First Amendment) Act. The 101st Amendment of 2016 brought in GST and inserted Article 269A for the tax on inter-state supplies.
The 101st Amendment Act, 2016 added Article 246A, which lets Parliament and the state legislatures both make laws on GST, and Article 269A, under which the Union levies and collects Integrated GST on supplies in the course of inter-state trade or commerce and the proceeds are shared with the states. It also created the GST Council under Article 279A. GST came into force across India on 1 July 2017.
B is wrong because the 102nd Amendment (2018) gave constitutional status to the National Commission for Backward Classes. C is wrong because the 104th Amendment (2020) extended reservation for SCs and STs in legislatures and ended the nominated Anglo-Indian seats. D is wrong because the 106th Amendment (2023) reserved one-third of seats for women in the Lok Sabha and state assemblies.
Exam tip: 101st Amendment, GST: Articles 246A, 269A and 279A; GST launched 1 July 2017.
Practice Questions
View allWhich one of the following is not a circumstance for proclamation of Emergency by the President of India under Article 352 of the Constitution of India ?
- A.War
- B.External aggression
- C.Internal disturbance
- D.Armed rebellion
Show answer
The 44th Amendment of 1978 removed 'internal disturbance' from Article 352 and put 'armed rebellion' in its place.
Read the full explanation →The Citizenship Act, 1955 deals with the determination of citizenship on or after
- A.26th January, 1950
- B.26th November, 1949
- C.15th August, 1947
- D.14th August, 1947
Show answer
The Citizenship Act, 1955 provides for the acquisition and determination of Indian citizenship after the commencement of the Constitution, which came into force on 26 January 1950.
Read the full explanation →Any question pertaining to the disqualification of a member of the Lok Sabha on the ground of defection is decided by :
- A.The President of India
- B.The Speaker of the Lok Sabha
- C.The Supreme Court of India
- D.The concerned Political Party
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Under paragraph 6 of the Tenth Schedule, a question of disqualification for defection is decided by the presiding officer of the House.
Read the full explanation →Which of the following statements related to the National Commission for Backward Classes is/are correct ? 1. It is a constitutional body. 2. The National Commission for Backward Classes Act, 1993 has been repealed. 3. The Secretary, Ministry of Social Justice and Empowerment, Government of India heads the Commission. Select the answer using the codes given below :
- A.1 and 2 only
- B.2 and 3 only
- C.1, 2 and 3
- D.1 only
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The NCBC became a constitutional body in 2018 and the 1993 Act was repealed, but it is headed by a Chairperson, not by a ministry Secretary.
Read the full explanation →Which among the following Fundamental Rights is not suspended when an Emergency is declared ?
- A.Protection in respect of conviction for offences
- B.Right to constitutional remedies
- C.Right to move freely throughout the territory of India
- D.Equality before law
Show answer
This is Article 20, and since the 44th Amendment of 1978 the enforcement of Articles 20 and 21 cannot be suspended even during a National Emergency.
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