Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament of India enacted ite a few GST Acts in the year 2017. Which one of the following does not fall in this category ?

Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament of India enacted four specific GST-related laws in 2017 to facilitate the new tax regime: the Central Goods and Services Tax (CGST) Act, the Integrated Goods and Services Tax (IGST) Act, the Union Territory Goods and Services Tax (UTGST) Act, and the Goods and Services Tax (Compensation to States) Act [5]. These Acts were passed by the Parliament to govern intra-state, inter-state, and union territory supplies, as well as state compensation [1]. In contrast, the State Goods and Services Tax (SGST) Acts were not enacted by the Parliament of India; instead, they were individually passed by the respective State Legislatures to enable the states to levy tax on intra-state supplies of goods and services [5]. Therefore, the State Goods and Services Tax Act does not fall into the category of Acts enacted by the Parliament.

Sources

1. [5] https://cbic-gst.gov.in/pdf/CGST-Act-Updated-30092020.pdf
2. [1] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > GOODS AND SERVICES TAX (GST) > p. 90
3. [3] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > GOODS AND SERVICES TAX (GST) > p. 91