Indian Polity & Governance·Amendments

GST Council — Amendments

Constitution VerifiedUPSC Verified
Version 1Updated 6 Mar 2026
AmendmentYearDescriptionImpact
101st Constitutional Amendment Act2016This landmark amendment introduced the Goods and Services Tax (GST) in India. It inserted new Articles 246A, 269A, and 279A into the Constitution. Article 279A specifically provided for the establishment of the GST Council, defining its composition, powers, and functions, thereby giving it constitutional status.The 101st Amendment fundamentally restructured India's indirect tax system, replacing multiple central and state taxes with a unified GST. Its most significant impact was the creation of the GST Council, which became the institutional mechanism for collaborative decision-making between the Centre and states on tax policy, embodying cooperative federalism in fiscal matters.
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