Indian Political CompassConstitutional Amendment · In force
101th Amendment (2016)
Introduced the Goods and Services Tax (GST), creating a unified indirect tax system across India by amending the taxing powers of Parliament and state legislatures.
Why it was passed
India's indirect tax structure involved overlapping central and state taxes (excise, service tax, VAT, entry tax) creating complexity and a 'tax on tax' effect. GST replaced most of these with a single destination-based tax.
Key changes
- Inserted Article 246A giving Parliament and state legislatures concurrent power to make laws on GST
- Added Article 269A for levy of integrated GST on inter-state supply
- Inserted Article 279A establishing the GST Council (Finance Ministers of Centre and all states)
- Amended the Union and State Lists in the Seventh Schedule
Content is editorial draft pending fact-check against official Gazette notifications and Supreme Court judgment texts. Last reviewed: 2026-07-02.
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