Question
Legal Studies Question on Constitutional Laws
Which provision of the Constitution of India provides definition of ‘Goods and Services Tax’?
A
Article 246(A)
B
Article 269(A)
C
Article 366(12A)
D
Article 279(A)
Answer
Article 366(12A)
Explanation
Solution
Article 366 (12A) of the Indian Constitution defines ’Goods and Services Tax’, which is a comprehensive indirect tax on the manufacture, sale, and consumption of goods and services.