Arrange the sequence of events relating to formulation of Goods and S…

Arrange the sequence of events relating to formulation of Goods and Service Tax in the correct sequence.

(A) Thereafter CGST Act, UTGST Act and SGST Acts were enacted for GST

(B) The 101st Constitution Amendment Act received assent of the President of India on 8 Sept. 2016

(D) The amendment empowered parliament and legislatures of states to make laws with reference to GST by the union and state

Choose the correct answer from the options given below :

Answer & explanation

Correct answer: option 1

The correct answer is Option (1) → (B), (D), (A), (C)

The Goods and Services Tax (GST) needed a change in the Constitution first. Laws were then made under it, and the tax started after that.

(B) The 101st Constitution Amendment Act received assent of the President of India on 8 Sept. 2016 — the first step, on 8 September 2016.

(D) The amendment empowered parliament and legislatures of states to make laws with reference to GST by the union and state — this is what the amendment did. It added Article 246A to the Constitution.

(A) Thereafter CGST Act, UTGST Act and SGST Acts were enacted for GST — with that power, the Centre, States and Union Territories made their GST laws.

(C) Goods and Services Tax (GST) became operational from 1 July 2017 in India — the tax was rolled out at midnight of 30 June/1 July 2017.

Note: The NCERT book prints ‘101th Constitution Amendment Act’. It should read ‘101st’.

NCERT (2026-27): “Box 5.3: GST: One Nation, One Tax, One Market Goods and Service Tax (GST) is the single comprehensive indirect tax, operational from 1 July 2017, on supply of goods and services, right from the manufacturer/ service provider to the consumer.…

…GST is the biggest tax reform in the country since independence and was rolled out on the mid-night of 30 June/1 July, 2017 during a special midnight session of the Parliament. The 101th Constitution Amendment Act received assent of the President of India on 8 September, 2016. The amendment introduced Article 246A in the Constitution cross empowering Parliament and Legislatures of States to make laws with reference to Goods and Service Tax imposed by the Union and the States. Thereafter CGST Act, UTGST Act and SGST Acts were enacted for GST. GST has simplified the multiplicity of taxes on goods and services.…”