Q1. Consider the following statements about the 101st Constitutional Amendment and GST: 1. It conferred simultaneous power on Parliament and State Legislatures to make laws on goods and services tax. 2. Article 279A required the President to constitute the GST Council within thirty days of commencement. 3. The GST Council makes recommendations to the Union and States on goods and services that may be subjected to or exempted from GST. Which of the statements given above are correct?
Explanation
Statements 1 and 3 are correct. The 101st Amendment gave simultaneous GST law-making power and Article 279A(4) covers GST Council recommendations. Statement 2 is incorrect because the period is sixty days, not thirty days.
