Which state of India became the 1st state to ratify the GST bill?

The correct answer is option 5 i.e. Assam. Assam was the first state to ratify the GST bill. Jammu and Kashmir was the last state to ratify the GST bill. GST was enacted by the 101st constitutional amendment bill . Note : A special majority is required when a constitutional amendment bill is trying to change the federal structure. Special majority as per article 368 requires a majority of 2/3rd members present and voting and supported by more than 50% of the state legislatures by a simple majority.