Q. The 101st Constitutional amendment is often seen in news related to?

[A] .Finance Commission

[B] .Goods & Service Tax Council

[C] Joint Public Service Commission

[D] .Inter State Council

Answer: B
Notes:

Explanation: The 101st Amendment Act of 2016 paved the way for the introduction of a new tax regime (i.e., goods and services tax – GST) in the country.

  • The smooth and efficient administration of this tax requires co-operation and coordination between the centre and the states.
  • To facilitate this consultation process, the amendment provided for the establishment of Goods and Services Tax Council or the GST Council.

Source: Laxmikanth’s Polity

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