Which of the following Constitution Amendment Acts made necessary provisions for the implementation of GST (Goods and Service Tax) regime ?

Detailed Solution:

The correct answer is “101st Amendment Act”.

The 101st Amendment Act made necessary provisions for the implementation of the GST (Goods and Service Tax) regime in India.

This amendment introduced the constitutional framework for the GST, including the establishment of the Goods and Services Tax Council and the division of powers between the central and state governments with respect to taxation.