Question
Consider the following statements about Goods and
services tax? I. It was enacted in 1 July 2017. II. Assam became the first state to enact GST in the state. III. 100th Constitutional Amendment act is related to GST. Which of the following statements is/are incorrect?Solution
The Goods and Service Tax Act was passed in the Parliament on 29th March 2017 and came into effect on 1st July 2017. On 12 August 2016, Assam became the first state to ratify the bill, when the Assam Legislative Assembly unanimously approved it. The 101 Constitutional Amendment Act was instrumental in ushering in the Goods and Services Tax (GST) in India.
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