Trade and Commerce — Policy Changes

Entry	Year	Description	Impact
101st Constitutional Amendment Act	2016	This amendment introduced the Goods and Services Tax (GST) in India, fundamentally altering the indirect tax structure. It subsumed multiple central and state taxes like excise duty, service tax, VAT, and luxury tax into a single, unified tax system. The primary objective was to create a common national market, simplify the tax regime, and eliminate the cascading effect of taxes.	The GST has had a profound impact on internal trade by dismantling inter-state barriers and streamlining the movement of goods. It has reduced logistics costs, improved supply chain efficiency, and fostered a more integrated national market. Businesses now face fewer compliance hurdles across states, enhancing the ease of doing business and promoting seamless 'internal trade'. While not directly amending Articles 301-307, it operationalized the spirit of free trade by harmonizing tax structures across states, making it a critical development for Indian commerce.

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Regional comparisons and process chains train the same coherence and inference habits CSAT passages demand. CSAT hub.

• Data interpretation
• Estimation techniques
• Logical deductions