101st Constitutional Amendment | 101 Constitutional Amendment
101st Constitutional Amendment / 101st Amendment in Indian Constitution :- One Hundred and First Amendment of the Constitution of India The One Hundred and Twenty Second Amendment Bill of the Constitution of India, officially known as The Constitution (One Hundred and First Amendment) Act, 2016, introduced a national Goods and Services Tax in India from 1 July 2017. The GST is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It will replace all indirect taxes levied on goods and services by the Indian Central and state governments. It is aimed at being comprehensive for most goods and services On 29 March 2017, CGST, IGST, UTGST and GST compensation law passed in Loksabha[10] The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 was introduced in the Lok Sabha by Finance Minister Arun Jaitley on 19 December 201