| The Constitution (One Hundred and First Amendment) Act, 2017 | |
|---|---|
 | |
| Parliament of India | |
| |
| Citation | One Hundred and First Amendment of the Constitution of India |
| Territorial extent | India |
| Passed by | Lok Sabha |
| Passed | 8 August 2016 |
| Passed by | Rajya Sabha |
| Passed | 3 August 2016 |
| Assented to | 8 September 2016 |
| Commenced | 1 July 2017 |
| Legislative history | |
| First chamber: Lok Sabha | |
| Bill title | The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 |
| Bill citation | Bill No. 192 of 2014 |
| Introduced by | Arun Jaitley |
| Introduced | 19 December 2014 |
| Committee report | Report of the Select Committee |
| Status: In force | |
Preview warning: Page using Template:Infobox legislation with unknown parameter "web_site"
Officially known as The Constitution (One Hundred and First Amendment) Act, 2016, this amendment introduced a national Goods and Services Tax (GST) in India from 1 July 2017.[1] It was introduced as the One Hundred and Twenty Second Amendment Bill of the Constitution of India,
The Goods and Services Tax (GST) is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It replaces all indirect taxes levied on goods and services by the Indian Central and state governments. It is aimed at being comprehensive for most goods and services.
- ^ "Stage set for GST rollout on 1 July". 16 January 2017.