Under which Constitutional Amendment Act the G.S.T. was introduced?

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101th. Goods and Services Tax (GST) was introduced by the Constitution (One Hundred and First Amendment) Act, 2016. By this amendment, after Article 246 of the Constitution, the following Article shall be inserted, namely:— 246A.(1) - Notwithstanding anything contained in Articles 246 and 254, Parliament and subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods or of services or both takes place in the course of inter-State trade or commerce.

Under which Constitutional Amendment Act the G.S.T. was introduced?

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