Following the Constitution (One Hundred and First Amendment) Act, 2016, the Parliament of India enacted quite a few GST Acts in the year 2017. Which one of the following does not fall in this category?
1) The Central Goods and Services Tax Act
2) The Integrated Goods and Services Tax Act
3) The Goods and Services Tax (Compensation to States) Acts
4) The State Goods and Services Tax Act
4) The State Goods and Services Tax Act
States Goods and Services tax Act is introduced by states individually and not by parliament hence D is a wrong statement