Q. With reference to 101st Amendment Act of 2016, who among the following empowered to create a GST Council?
Quarterly-SFG-Jan-to-March
Red Book

[A] President

[B] Vice – President

[C] Prime Minister

[D] Finance Minister

Answer: A
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.
  • In order to facilitate this consultation process, the amendment provided for the establishment of Goods and Services Tax Council or the GST Council. The amendment inserted a new Article 279-A in the Constitution.
  • This Article empowered the President to constitute a GST Council by an order. Accordingly, the President issued the order in 2016 and constituted the Council.

Source: Laxmikanth

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