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Which of the following best explains the constitutional aspect of Goods and Services Tax implementation in India?

104th Constitutional Ammendment and Introduction of Article 26A.

101 Constitutional Amendment and Introduction of Article 246A.

101st Constitutional Amendment and Introduction of Article 26A.

104th Constitutional Ammendment and Introduction of Article 24A.

✅ Correct Option: 2

Option 1 -> Incorrect amendment number (104th instead of 101st) and wrong article (26A relates to religious freedom, not GST).

Option 2 -> Correct amendment (101st) and correct article (246A grants concurrent GST powers to Centre and States).

Option 3 -> Correct amendment number but wrong article (26A is not related to GST).

Option 4 -> Both amendment number (104th) and article number (24A) are incorrect for GST implementation.

Hence, 101 Constitutional Amendment and Introduction of Article 246A -> The Constitution (101st Amendment) Act, 2016 introduced GST in India. Article 246A was specifically inserted to provide concurrent power to both Parliament and State Legislatures to make laws with respect to goods and services tax. This article enabled the dual GST model (CGST and SGST) where both Centre and States can levy GST on the same transaction, fundamentally transforming India's indirect tax structure from the previous system where Centre and States had separate tax domains-> correct

2023: 1 June Shift 1

Which of the following products have been kept out of GST for the time being but with passage of time it will get subsumed in GST ?

2022: 15 July Shift 2

Identify the incorrect statement of the union budget of India 2022- 23.

2025: 26 May Shift 2

Which of the following statements is true about public goods?

(A) Public goods are non rival in nature.

(B) Public goods are non-excludable in nature.

(D) Public goods and public production can be used interchangeably.

Choose the correct answer from the options given below:

2025: 28 May Shift 2

Under Article 246A, which was not enacted for GST?

2026: 13 May Shift 2

Match List-I with List-II

List-I	List-II
(A) Revenue Budget	(I) Dissaving.
(B) Capital Account	(II) Present Fiscal Imbalances.
(C) Revenue Deficit	(III) Current Financial Year.
(D) Primary Deficit	(IV) Assets and Liabilities.

Choose the correct answer from the options given below:

2025: 3 June Shift 1

Match List-I with List-II

List-I	List-II
(A) Annual financial statement	(I) Create liabilities or reduce financial assets.
(B) Capital receipts	(II) Trade surplus.
(C) Capital expenditure	(III) Main budget document.
(D) Export > Import	(IV) Create financial assets or reduce liabilities.

Choose the correct answer from the options given below:

Which of the following best explains the constitutional aspect of Goods and Services Tax implementation in India?

Solution

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