Based on following paragraph answer the question :

Goods and service tax is the single comprehensive indirect tax implemented on July 1, 2017. It is a destination based tax that has Input Tax Credit in the supply chain. GST is applicable throughout the country.

GST is considered the biggest tax reform since independence. It is implemented through $101^{th}$ Constitutional Amendment Act.

The aim of GST is to reduce the cost of business operations and cascading effect of various taxes. By implementing GST it is expected that GDP will rise by about 2%. Compliance will also be easier as all tax payment related services are available online through a common portal. GST has expanded the tax base and introduced higher transparency in the taxation system.

By which constitutional Amendment GST was introduced :

101

The correct answer is option (2) : 101

Explanation : GST was introduced through the 101st Constitutional Amendment Act.