Which is the first Indian state to ratify the constitutional amendment bill on the Goods and Services Tax (GST)?

The correct answer is Assam . Assam is the first state in the country to ratify the constitutional amendment bill on the Goods and Services Tax (GST) after the state assembly unanimously passed the bill. Important Points Goods and Services Tax (GST) is an indirect tax used in India on the supply of goods and services which came into effect from 1 July 2017 . There are five different slabs in which goods and services are divided for the collection of GST which are 0%,5%,12%,18% and 28% . The petroleum products, alcoholic drinks, and electricity do not come under the purview of GST and are taxed separately by the individual state governments, according to the earlier tax system. The implementation of the One Hundred and First Amendment of the Constitution of India by the Indian government laid the foundation of GST in India. The GST subsumed the multiple taxes levied by the central and state governments in one single form of tax.