The 101st Amendment to the Constitution of India (2016) relates to the introduction of:

The 101st Constitutional Amendment Act, 2016, introduced the Goods and Services Tax (GST) in India, a comprehensive indirect tax on the supply of goods and services.

Coming into force:

The GST was launched on 1 July 2017, at a special midnight session of Parliament held in the Central Hall.

Main features of the 101st Amendment:

• It inserted Article 246A, giving both Parliament and the State Legislatures the power to make laws on GST.
• It inserted Article 269A, which provides for the levy and collection of the Integrated GST (IGST) on inter-state supplies by the Centre, to be shared between the Union and the States.
• It inserted Article 279A, which provides for the GST Council.
• It provided for compensation to the states for any loss of revenue due to the introduction of GST, for five years.

The GST Council:

• It is chaired by the Union Finance Minister, and includes the Union Minister of State for Finance and the Finance Ministers of all the States.
• It makes recommendations on the rates of tax, exemptions, and other matters relating to GST.
• Decisions require a three-fourths majority of the weighted votes; the Centre has one-third of the votes and the States together have two-thirds.

Taxes subsumed in GST:

• Central taxes such as central excise duty, service tax and additional customs duties.
• State taxes such as value added tax (VAT), entry tax, luxury tax and entertainment tax (except by local bodies).

Items outside GST:

Alcoholic liquor for human consumption is outside GST; petroleum products are to be brought under GST from a date recommended by the GST Council.

"One Nation, One Tax":

GST aims to create a single national market, remove the cascading effect of taxes (tax on tax), and make tax administration simpler.

Why not the other options?

• ✗Reservation for economically weaker sections, the NJAC and the right to education were introduced by other amendments.