The Goods and Service Tax was introduced by:
A. Insertion of Art. 246A by the Constitution (One Hundred and First Amendment) Act, 2016
B. Insertion of Art. 279A by the Constitution (One Hundred and First Amendment) Act, 2016
C. Insertion of Art. 368A by the Constitution (One Hundred and First Amendment) Act, 2016
D. Without amending the Constitution
Answer: Option A

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