Which of the following Constitutional Amendment Acts led to formation of the Goods and Services Tax Council?

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Accepted Answer

- The Goods and Services Tax (GST) and the GST Council were created by the $101^{	ext{st}}$ Constitutional Amendment Act, 2016.
- The $101^{	ext{st}}$ Amendment inserted Article $246A$ (power to levy GST) and Article $279A$ (which provides for the GST Council) into the Constitution.
- The other listed Amendments (100th, 102nd, 103rd) are not responsible for creating the GST Council.

Therefore the correct option is (3), i.e., choice **c**.
FINAL_ANSWER: c

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