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Answer

Correct Option is None of the above

101st Constitutional Amendment Act of 2017 Goods and Services Tax (GST) is a comprehensive indirect tax on the manufacture, sale, and consumption of goods and services throughout India. GST replaced respective taxes levied by the central and state governments. It is a destination-based taxation system. It is an indirect tax for the whole country on the lines of “One Nation One Tax” to make India a unified market. It is a single tax on the supply of Goods and Services in its entire product cycle or life cycle from manufacturer to the consumer. It is calculated only in the Value addition at any stage of goods or services. The final consumer will pay only his part of the tax and not the entire supply chain which was the case earlier. Hence Option (d) is correct. 97th Constitutional Amendment Act of 2011 It added a new Part IX-B in the constitution which is entitled to the Co-operative societies. 100th Constitutional Amendment Act of 2014 Gave effect to the acquiring of certain territories by India and transfer of certain other territories to Bangladesh through the exchange of enclaves and retention of adverse possessions. 102nd Constitutional Amendment Act of 2018 Constitutional status was provided to the National Commission for Backward Classes under India's Ministry of Social Justice and Empowerment. (Article 338B)

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