Which amendment introduced Goods and Service Tax (GST)?

Appeared in: DSSSB -28 August 2019 (Shift-2)

Explanation

The 101st Constitutional Amendment Act of 2016 is the correct answer as it introduced the Goods and Services Tax (GST) in India.
GST came into effect on July 1, 2017, replacing multiple central and state indirect taxes.
This amendment established a unified tax regime, often referred to as 'One Nation, One Tax', to simplify the taxation system and create a common national market.
It introduced Article 246A, empowering both the central and state governments to legislate on GST.

Option A: The 96th Amendment Act of 2011 is related to a linguistic change in the Constitution, not taxation.
Option C: The 102nd Amendment Act of 2018 deals with the constitutional status of a national commission, not economic or tax reforms.
Option D: The 97th Amendment Act of 2011 pertains to the governance and rights of cooperative societies.

Clinical Relevance

Nursing practice connection: This is primarily an exam-oriented knowledge point with limited direct bedside application, so retain Indian Constitutional Amendments and Taxation System as background academic context rather than a clinical decision trigger.
While not a clinical topic, general knowledge is a component of many nursing entrance exams, testing the candidate's overall awareness.
Understanding major national policies like GST demonstrates a candidate's engagement with current affairs, a quality valued in well-rounded professionals.
What if the question asked about a health-related tax? For example, taxes on tobacco or sugary drinks are often implemented for public health reasons. A nurse's awareness of such policies is relevant to health promotion and advocacy.

How to Approach the Question

First, identify the core subject of the question, which is a specific Indian Constitutional Amendment related to taxation (GST).
This is a factual recall question. Access your knowledge of Indian polity and recent major legislative changes.
Evaluate each option. The 101st amendment is widely known for introducing GST.
If unsure, try to recall the context of the other amendments. Knowing that the 96th, 97th, and 102nd amendments relate to language, cooperative societies, and the NCBC respectively, helps eliminate them as incorrect options.
Confirm the most plausible option. The introduction of GST was a landmark event, and the 101st amendment is the correct association.

Concept Tested & Keywords

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Practise the full DSSSB -28 August 2019 (Shift-2)

Attempt every question from this paper in a timed mock, then review the full solution for each one.