What is the significance of the One Hundred and First Amendment Act, 2016, in relation to article 271?
The One Hundred and First Amendment Act, 2016, added a new clause (i.e., "except the goods and services tax under article 246A") in article 271 of the Indian Constitution. This amendment exempts the Goods and Services Tax (GST) from the surcharge on certain duties and taxes for purposes of the Union mentioned in article 271.