One Hundred and First Amendment to the Constitution of India

Officially known as The Constitution (One Hundred and First Amendment) Act, 2016, this amendment introduced a national Goods and Services Tax (GST) in India from 01-July-2017. It was introduced as the One Hundred and Twenty Second Amendment Bill of the Constitution of India, The Goods and Services Tax (GST) is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level.

Source: Wikipedia — One Hundred and First Amendment to the Constitution of India (CC BY-SA 4.0)