'101व्या घटनादुरुस्ती अधिनियम, 2016' बाबत खालील विधाने विचारात घ्या :
अ. त्यामुळे वस्तू व सेवा कर लागू झाला.
ब. त्यामुळे सातवी अनुसूची दुरुस्ती झाली.
क. त्यामुळे अनुच्छेद 268-A वगळण्यांत आले.
ड. त्यामुळे अनुच्छेद 246-A, 269-A, 279-A नव्याने समाविष्ट केले गेले.
वरीलपैकी कोणती विधाने बरोबर आहेत ?

The correct answer is Option D (All of the above).

Key Points:
• The correct option is (4).
• Provisions of the 101st Constitutional Amendment Act, 2016:
• Statement a is correct: The amendment paved the way for the nationwide implementation of Goods and Services Tax (GST) effective 1st July 2017.
• Statement b is correct: It amended the Seventh Schedule (Union List Entry 84, 92C and State List Entry 52, 54, 55) to subsume multiple cesses and taxes into GST.
• Statement c is correct: It formally omitted Article 268A (which had been inserted by the 88th amendment regarding service tax).
• Statement d is correct: It inserted Article 246A (special powers to legislate on GST), Article 269A (levy and collection of IGST on inter-state supply), and Article 279A (constitution and mandate of the GST Council).
• Therefore, all statements are correct.
• Key Takeaway: The 101st Amendment introduced GST, added Articles 246A, 269A, and 279A, omitted Article 268A, and modified Schedule 7.