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

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101st Amendment Act. In order to implement GST (Goods and Services Tax), Constitutional (122nd Amendment) Bill, 2014 was introduced in the Parliament and passed by Rajya Sabha on 03rd August, 2016 and Lok Sabha on 08th August, 2016. The Constitutional Amendment Bill was passed by more than 15 States and thereafter President gave assent to “The Constitution (One Hundred and First Amendment) Act, 2016” on 8th , September, 2016. Article 279 A (4) was added to the Constitution by the Constitution 101st Amendment Act, through which a GST Council has been set up. Note- As per Article 279A of the amended Constitution, the GST Council, which is a joint forum of the Centre and the States, shall consist of the following members: -

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

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