The following steps led to the roll-out of GST in India. One step is missing.
______ → Article 246A introduced in the Constitution, empowering Parliament and State Legislatures to make laws on GST → CGST Act, UTGST Act and SGST Acts enacted → GST rolled out on the mid-night of 30 June/1 July 2017
Which of the following is the missing step?
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → The 101st Constitution Amendment Act received the assent of the President of India
GST first needed a change in the Constitution. The 101st Constitution Amendment Act received the President’s assent on 8 September 2016. That amendment brought in Article 246A, then the GST Acts were passed, and GST was rolled out on 1 July 2017.
The FRBM Act deals with deficits. Five petroleum products are still kept out of GST. A Finance Bill carries each year’s tax proposals; GST came through the Constitution amendment and the GST Acts.
Note: This question comes straight from the GST box at the end of the chapter. Boxes like the ones on GST and the FRBMA hold dates and steps that questions are made from. Give each box a full, slow read.
NCERT (2026-27): “Box 5.3: GST: One Nation, One Tax, One Market … 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. …” “… Five petroleum products have been kept out of GST for the time being but with passage of time, they will get subsumed in GST. …” |