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101st Constitution Amendment Act

101st Constitution Amendment Act :

  • Constitution (101st Amendment) Act, 2016 was passed on 08.09.2016;
  • GOI appointed 16 Sept. 2016 as the date on which the provisions of the Constitution (101st Amendment) Act came into force; and with 1 year deadline for existing provisions to continue till 15th Sep, 2017.
  • Section 12 of the Act (GST Council Provisions) made effective by GOI on 12th September 2016;
  • First GST Council met on 22nd September 2016.
GST-Goods and Service Tax | Tina Saha |