What was the purpose of the Constitution (One Hundred and First Amendment) Act, 2016?
The purpose of the Constitution (One Hundred and First Amendment) Act, 2016 was to provide for the Goods and Services Tax (GST), which is a value-added tax system on the supply of goods and services. This amendment aimed to create a common market across India by removing inter-state trade barriers and simplifying indirect taxation through a single, unified tax regime.