Which was the first State in India to pass the GST bill?

The correct answer is Assam. The GST Bill (Goods and Services Tax Bill) , officially known as the Constitution (101nd Amendment) Bill, 2016 is a comprehensive indirect tax on manufacture, sale and consumption of goods and services in India. The single pan-India tax will replace the excise duty, countervailing duty and service tax, as also state taxes such as value-added tax, entry tax and luxury tax. Assam is the first state of India to pass GST Bill. Important Points 42% of the Central Government GST portion will be given back to the State. The GST will cater for a special concession offer in case the NE & Himalayan states request a reduction in tax for a valid reason. In case of requirement of additional revenue in emergency situations of natural calamity like floods and earthquakes, GST will allow the State Government to collect special taxes as long as it is approved by GSTC.