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Which of the following statements is true regarding the Constitution (One Hundred and First Amendment) Act, 2018?I. GST Act is a comprehensive direct tax on manufacture, sale and consumption of goods and services throughout India.II. The Act will transform India into a common market, harmonizing myriads of State and Central levies into a national goods and services tax which is expected to boost manufacturing and reduce corruption.III. It provides for Constitution of a Goods and Services Tax Council by inserting Article 297A in the Constitution.IV. GST will be based on input tax credit method.

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Which of the following statements is true regarding the Constitution (One Hundred and First Amendment) Act, 2018?<br />I. GST Act is a comprehensive direct tax on manufacture, sale and consumption of goods and services throughout India.<br />II. The Act will transform India into a common market, harmonizing myriads of State and Central levies into a national goods and services tax which is expected to boost manufacturing and reduce corruption.<br />III. It provides for Constitution of a Goods and Services Tax Council by inserting Article 297A in the Constitution.<br />IV. GST will be based on input tax credit method.






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