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

The correct answer is A. The 101st Amendment Act, 2016 created the constitutional basis for GST. It inserted Article 246A, which lets both Parliament and State legislatures make GST laws, and Article 279A, which set up the GST Council headed by the Union Finance Minister. It also amended Article 269A for inter-State supply and removed several central and State taxes from the respective lists.

Why the others are wrong:

• B) 102nd Amendment (2018): gave constitutional status to the National Commission for Backward Classes through Article 338B. It has nothing to do with taxation.
• C) 103rd Amendment (2019): introduced 10% reservation for the Economically Weaker Sections through Articles 15(6) and 16(6).
• D) 104th Amendment (2019): extended reservation for SCs and STs in the Lok Sabha and State Assemblies by ten years and ended Anglo-Indian nominated seats.

Core concept: GST is a shared-tax model, with the GST Council as a federal forum where the Centre and States jointly decide rates and exemptions. This is a strong Mains angle on cooperative federalism and the limits of State fiscal autonomy.

Trap: aspirants pick the amendment that feels most recent or most familiar. Match each amendment to its subject, not its year.