AIBE XV — January 2021 — Q.27 (Constitution of India)

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Q.27

CrPC & Bharatiya Nagarik Suraksha Sanhita Medium Knowledge-Based

Bare Act Constitution of India · 101st Amendment / Articles 246A, 269A, 279A

Provisions relating to GST are inserted in the Constitution by:

✓ The Constitution (one hundred and first) Act, 2016 Answer

B The Constitution (one hundred and second) Act, 2016

C The Constitution (eighty fourth) Act, 2016

D The Constitution (seventy seven) Act, 2016

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Explanation & Strategy

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The 101st Constitutional Amendment Act, 2016 introduced GST provisions into the Constitution. It inserted Articles 246A (concurrent taxing power), 269A (IGST), 279A (GST Council), and amended Article 366 to define GST. This was the constitutional foundation for India's GST regime.

At a Glance

Subject CrPC & Bharatiya Nagarik Suraksha Sanhita

Difficulty Medium

Act Constitution of India

Section 101st Amendment / Articles 246A, 269A, 279A

Answer (A) Knowledge-Based

Paper AIBE XV — January 2021

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