Correct Answer – (B) 101st Amendment GST was introduced through the 101st Constitutional Amendment Act, 2016 and came into effect on 1 July 2017. 📌 Latest Constitutional Amendments (100th–106th) 🔹️100th Amendment Act 2015 - Related to the exchange of certain enclaves between India and Bangladesh. 🔹️101st Amendment Act 2016 - Introduced the Goods and Services Tax (GST). 🔹️102nd Amendment Act 2018 - Granted constitutional status to the National Commission for Backward Classes (NCBC). 🔹️103rd Amendment Act 2019 - Introduced a 10% reservation for Economically Weaker Sections (EWS) in government jobs and educational institutions. 🔹️104th Amendment Act 2020 - Abolished reserved seats for Anglo-Indians in the Lok Sabha and State Legislative Assemblies; Extended reservation for SCs and STs in Lok Sabha and State Assemblies for another ten years i.e. till 2030. 🔹️105th Amendment Act 2021 – Restored powers of State Governments to identify and maintain their own list of Socially and Educationally Backward Classes (SEBCs). 🔹️106th Amendment Act 2023 – Reserved one-third of seats for women in the Lok Sabha, State Legislative Assemblies, and the Delhi Legislative Assembly.