Which state became first to ratify the Constitution 122 nd Amendment (GST) Bill 2014?

The correct answer is Assam. Key Points The Constitution (122nd Amendment) (GST) Bill, 2014 was ratified for the first time in India's northern-eastern state of Assam. With a simple majority, the Assam Assembly approved a motion ratifying the 2014 Constitution (122nd Amendment) (GST) Bill. In August 2016, the Parliament approved the Bill. In accordance with Article 368 of the Constitution , it was sent to the states for approval. As it relates to modifications in the characteristics of fiscal federalism, Article 368 of the Constitution mandates the approval of half of the states (15 out of 29). Additional Information Article 368: State ratification plus a special majority When a constitutional amendment measure attempts to alter the federal government's structure, this form of special majority along with state ratification is required. According to article 368, the law must be approved by a special majority , which calls for a majority of 2/3 of the members of both houses of Parliament to be present and voting. In addition, a simple majority of the state legislatures (15 out of 29 states) must ratify it.