Q. The 101st amendment act is related to which of the following?

[A] Finance commission

[B] GST council

[C] Interstate council

[D] National Integration council

Answer: B

Explanation: The 101st Amendment Act of 2016 paved the way for the introduction of a new tax regime (i.e., goods and services tax – GST) in the country.

  • The smooth and efficient administration of this tax requires co-operation and coordination between the centre and the states.
  • To facilitate this consultation process, the amendment provided for the establishment of Goods and Services Tax Council or the GST Council.

Source: Laxmikanth’s Polity