Which of the following Constitution Amendment Acts made necessary provisions for the implementation of GST (Goods and Service Tax) regime?

1. A

   101st Amendment Act

   (a) Official key: The Constitution (One Hundred and First Amendment) Act, 2016 inserted Articles 246A, 269A and 279A and related changes to enable GST. It is the amendment that made necessary provisions for the GST regime. Among 101st to 104th, the keyed Act is the 101st.

2. B

   102nd Amendment Act

   The 102nd Amendment (2018) gave constitutional status to the National Commission for Backward Classes (Article 338B) and related changes. It is not the GST amendment. Confusing 102 with 101 is a number slip.

3. C

   103rd Amendment Act

   The 103rd Amendment (2019) provided 10 per cent EWS reservation. It has nothing to do with GST. This is a later social-justice amendment.

4. D

   104th Amendment Act

   The 104th Amendment extended SC/ST reservation in the Lok Sabha and State Assemblies and ended Anglo-Indian nominated seats. It is not the GST vehicle. GST remains the 101st.

Summary. Official key is (a). GST entered the Constitution through the 101st Amendment Act, 2016 (concurrent power, GST Council, inter-State tax). The 102nd (NCBC), 103rd (EWS) and 104th (reservation extension) are different later amendments. The keyed GST amendment is the 101st.