Which Act introduced Goods and Services Tax (GST)?
The Goods and Services Tax (GST) was introduced in India through the:
101st Constitutional Amendment Act, 2016
This Amendment enabled the creation of:
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GST Council
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Central GST (CGST)
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State GST (SGST)
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Integrated GST (IGST)
GST came into effect on 1 July 2017.
The Goods and Services Tax (GST) in India was introduced through the Constitution (One Hundred and First Amendment) Act, 2016. This Amendment Act empowered both the Parliament and the State Legislatures to legislate on GST, subsuming several central and state indirect taxes under a single tax regime. The GST Bill was introduced in the Lok Sabha by Finance Minister Arun Jaitley in February 2015, passed by Parliament in 2016, and the GST was implemented across India from July 1, 2017.
Thus, the Act that introduced GST in India is the Constitution (One Hundred and First Amendment) Act, 2016.
