---
title: "101st Amendment Act (GST), 2016: Key Provisions"
description: "The 101st Constitutional Amendment Act, 2016 established India's GST, enabling unified taxation and impacting businesses and consumers across the country."
url: "https://modeldiplomat.com/learn/glossary/101st-amendment-act-gst"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax in India by amending the Constitution to permit concurrent Union and State taxation of supplies of goods and services.
- Which constitutional articles did the 101st Amendment Act insert or amend?
- How are votes weighted within the GST Council?
- Are the GST Council's recommendations binding on Parliament and the states?
- Which goods remain outside GST despite the 101st Amendment?

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## Timeline

1. 8 September 2016

   The 101st Constitutional Amendment Act, 2016, enacted as the Constitution (One Hundred and First Amendment) Act, received presidential assent on after passa…

2. 1 July 2017

   The Act was the constitutional precondition for the four implementing statutes—the CGST, IGST, UTGST, and GST (Compensation to States) Acts—passed in 2017, w…

3. 12 September 2016

   The single most consequential institutional innovation is Article 279A, which mandated the President to constitute the GST Council within sixty days of comme…

4. 30 June 2022

   The expiry of the five-year compensation guarantee under the Compensation to States Act on reopened fiscal-stress debates, with several states demanding ext…

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India's GST Council, constituted under Article 279A inserted by the 101st Amendment, held its first meeting on 22–23 September 2016 in New Delhi, chaired by Union Finance Minister Arun Jaitley.

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