Which of the following Constitution Amendment Acts introduced GST (Goods and Services Tax) in course of inter-state trade or commerce ?

The Constitution (One Hundred and First Amendment) Act, 2016, introduced the Goods and Services Tax (GST) in India [3]. This landmark amendment inserted Article 246A, which grants simultaneous power to the Parliament and State Legislatures to make laws regarding GST [4]. Crucially, for inter-state trade or commerce, the Act inserted Article 269A, which stipulates that GST on supplies in the course of inter-state trade or commerce shall be levied and collected by the Government of India and apportioned between the Union and the States [6]. The amendment also established the GST Council under Article 279A to facilitate coordination between the Centre and States [4]. The Act received Presidential assent on September 8, 2016, and the GST regime was officially rolled out on July 1, 2017 [7].

Sources

1. [1] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > GOODS AND SERVICES TAX (GST) > p. 90
2. [3] Macroeconomics (NCERT class XII 2025 ed.) > Chapter 5: Government Budget and the Economy > Box 5.3: GST: One Nation, One Tax, One Market > p. 83
3. [4] https://gstcouncil.gov.in/sites/default/files/2024-02/consti-amend-act.pdf
4. [6] https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2016_consti_amend_act/documents/Constitution_(One_Hundred_And_First_Amendment)_Act,_2016_08-September-2016.html
5. [2] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 47: Goods and Services Tax Council > ESTABLISHMENT > p. 434
6. [7] https://en.wikipedia.org/wiki/One_Hundred_and_First_Amendment_to_the_Constitution_of_India