Which state became the first state of India to ratify GST bill ?

The correct answer is Assam . Key Points On 12 August 2016, Assam became the first state to ratify GST Bill. Bihar and Jharkhand became the second and third states to ratify GST on 16th August and 17th August 2016. It was passed by Lok Sabha on 8 August 2016 and by Rajya Sabha on 3 August 2016. Additional Information Goods and Services Tax (GST) : The Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers , but it is remitted to the government by the businesses selling the goods and services. It is a single, comprehensive tax that will subsume all the other smaller indirect taxes on consumption like service tax, etc. It got the approval of parliament as the 101st constitutional amendment act. Article 279A deals with the establishment of the GST Council. GST is levied at four rates viz. 5%, 12%, 16% and 28%. In India, GST Bill was first introduced in 2014 as The Constitution (122nd Amendment) Bill. This got approval in 2016 and was renumbered in the statute by Rajya Sabha as The Constitution (101st Amendment) Act, 2016.