(1) The 122nd ConstitutionalAmendment Bill is also knownas Goods and Services Tax(GST) Bill. It proposes a nationalValue added Tax to beimplemented in India from 1April 2017. President PranabMukherjee gave his assent tothe Constitution (122ndAmendment) (GST) Bill, 2014as per Article 111 of the Constitutionin September 2016.