UPSC CDS 2 2021 GK Paper

The Constitution (One Hundred and First Amendment) Act, 2016, amendment introduced a national Goods and Services Tax (GST) in India from 1st July, 2017. It replaces all Indirect taxes levied on goods and services by the Indian Central and State Governments.
Goods and Service Tax (GST) is levied on the supply of goods and services. Goods and Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. GST is a single domestic indirect tax law for the entire country.