Which of the following Articles of the Constitution of India provides for the creation of a GST Council? / भारत के संविधान का कौन सा अनुच्छेद जीएसटी परिषद के गठन का प्रावधान करता है? [SSC CGL 16 August 2021, 1st Shift]
Answer
Correct Answer : b ) Article 279A / अनुच्छेद 279A
Explanation :Article 279A of the Indian Constitution provides for the formation of the Goods and Services Tax Council (GST Council).
It is a constitutional body responsible for making recommendations to the Union and State Governments on issues relating to GST.
The Council was established by the Constitution (One Hundred and First Amendment) Act, 2016.
Hence, (b) is the correct answer.
भारतीय संविधान के अनुच्छेद 279A में वस्तु एवं सेवा कर परिषद (जीएसटी परिषद) के गठन का प्रावधान है।
यह एक संवैधानिक निकाय है जो जीएसटी से संबंधित मुद्दों पर केंद्र और राज्य सरकारों को सिफारिशें करने के लिए उत्तरदायी है।
इस परिषद की स्थापना संविधान (एक सौ एकवाँ संशोधन) अधिनियम, 2016 द्वारा की गई थी।
अतः, (b) सही उत्तर है।
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