Chapter 24 · Topic 24.3 · Prelims + Mains3 of 3
Important Constitutional Amendments: 101st to 106th: GST, backward classes, EWS and
Key points
- 101st (2016): GST, with Arts 246A, 269A and 279A (GST Council).
- 102nd (2018): NCBC made constitutional (Art 338B); 103rd (2019): 10% EWS quota, upheld 3–2 in 2022.
- 104th: SC/ST seat reservation extended to 2030, Anglo-Indian nomination ended; 105th (2021): States can again make backward-class lists.
- 106th (2023): one-third seats for women, for 15 years, after the next delimitation.
- Parliament's amending power is limited: Kesavananda (1973), Minerva Mills (1980).
1 PYQ 2011–2020
Prelims box: facts and traps
- GST Council (Art 279A): Union Finance Minister plus State Finance Ministers; Union one-third of votes, States two-thirds.
- Mohit Minerals (2022): Council recommendations are persuasive, not binding.
- Trap: the 104th Amendment Act is dated 2019 but came into force in January 2020.
- Trap: the 106th applies to the Lok Sabha, State Assemblies and the Delhi Assembly, not the Rajya Sabha.
101st to 106th: GST, backward classes, EWS and
The 101st Amendment (2016) brought in GST, the Goods and Services Tax, one tax replacing many. Like one toll pass replacing a booth at every border. It added Art 246A, giving both Parliament and State legislatures power to tax goods and services; Art 269A for integrated GST on inter-State trade; and Art 279A for the GST Council of the Union Finance Minister and State Finance Ministers, with the Union holding one-third of the votes and the States two-thirds.
Mains 2023 asked about the significance of the 101st Constitutional Amendment Act and how far it reflects the accommodative spirit of federalism; Mains 2017 asked whether it can ‘remove cascading effect of taxes and provide for common national market’. (Cascading means tax on tax.) States gave up taxing powers in return for a share and five years of compensation; the Supreme Court in Mohit Minerals (2022) said Council recommendations are persuasive, not binding.
Explain the significance of the 101st Constitutional Amendment Act. To what extent does it reflect the accommodative spirit of federalism?
Explain the salient features of the constitution (One Hundred and First Amendment) Act, 2016. Do you think it is efficacious enough ‘to remove cascading effect of taxes and provide for common national market for goods and services’?
EWS means poor families outside existing quotas. The 104th Act is dated 2019, in force 2020.
| Amendment | Year | What it did |
|---|---|---|
| 102nd | 2018 | National Commission for Backward Classes made constitutional (Art 338B); Art 342A on lists of backward classes |
| 103rd | 2019 | Up to 10% reservation for economically weaker sections outside existing quotas (Arts 15(6), 16(6)); upheld 3–2 in Janhit Abhiyan (2022) |
| 104th | 2020 | SC and ST seat reservation in Lok Sabha and Assemblies extended to 2030; nomination of Anglo-Indians ended |
| 105th | 2021 | Restored States’ power to make their own lists of backward classes, after the Maratha reservation judgment (2021) |
| 106th | 2023 | One-third of seats in Lok Sabha, State Assemblies and the Delhi Assembly for women, for 15 years, from the first delimitation after the next census |
What UPSC asks: Prelims: Articles added by GST, EWS and the NCBC. Mains: the 101st and federalism (2023, 2017). Next likely angle: the women’s reservation timeline.
→ Constitutional Bodies The NCBC after the 102nd Amendment.
Mains: how far can Parliament amend?
Mains 2019: can Parliament destroy the basic structure? The basic structure means the core features that no amendment may destroy. Answer: no. The 24th Amendment was upheld, but Kesavananda (1973) held that the basic structure is beyond amendment. When the 42nd tried to make amendments immune from review, Minerva Mills (1980) struck that down, calling limited amending power itself a basic feature. The 39th Amendment fell in Indira Gandhi v Raj Narain (1975) and the 99th in 2015. The 103rd survived because the majority found that economic criteria do not damage the basic structure.
“Parliament’s power to amend the Constitution is a limited power and it cannot be enlarged into absolute power.” In the light of this statement explain whether Parliament under Article 368 of the Constitution can destroy the Basic Structure of the Constitution by expanding its amending power?
Answer frame: for each amendment give the trigger, the change and the court’s response. Quote one case for each era: Shankari Prasad, Golaknath, Kesavananda, Minerva Mills, the Fourth Judges case, Janhit Abhiyan.
What UPSC asks: Prelims: cases on amendments. Mains: limited amending power (2019). Next likely angle: basic structure in new contexts.
Mains box: analysis and answer points
- 2023 and 2017 (101st): features, then federalism: States gave up taxes for a share and five years of compensation; Council as a forum of give-and-take.
- 2019 (amending power): Kesavananda, Minerva Mills, Raj Narain (39th), NJAC (99th), Janhit Abhiyan (103rd survived).
- Next likely angle: the women's reservation timeline.
Practice
Prelims PYQs on this topic (1)
In India, Legal Services Authorities provide free legal services to which of the following type of citizens?
- 1. Person with an annual income of less than ₹ 1,00,000
- 2. Transgender with an annual income of less than ₹ 2,00,000
- 3. Member of Other Backward Classes (OBC) with an annual income of less than ₹ 3,00,000
- 4. All Senior Citizens
Select the correct answer using the code given below :
Answer (a) & explanation
Statements 1 and 2 are correct (a). Section 12 of the Legal Services Authorities Act, 1987 lists who gets free legal aid. They include members of SCs and STs, women and children, persons with disabilities, victims of trafficking or disasters, industrial workmen, people in custody, and those whose income is below a limit set by rules. When this question was set, the rules covered persons with income under ₹1 lakh (1), and some states covered transgender persons with income under ₹2 lakh (2). Statement 3 is wrong because there is no OBC category. Statement 4 is wrong because not all senior citizens are covered, only those meeting income limits in some states.
This puts Article 39A into effect. Notice NALSA, the Lok Adalats, and the Legal Aid Defense Counsel system (2022).
"All" senior citizens. Age alone does not qualify anyone for free legal aid under the Act.
Answer as per the official UPSC answer key.
Write an answer
In 150 words, explain the significance of Important Constitutional Amendments with one recent example.
Flashcards (4)
Which Article created the GST Council?
Art 279A (101st Amendment).
Which case upheld EWS reservation?
Janhit Abhiyan v Union of India (2022).
Which amendment ended Anglo-Indian
nomination? The 104th (2020).
When does women's reservation take
effect? After the first delimitation following the next census.
Read more: related explainers
- Constitutional Amendments in India: Article 368, Types of Majority and the Amendments UPSC Keeps Asking About
- Waqf in India: Meaning, the Waqf Act 1995, the Waqf (Amendment) Act 2025, What Changed, the Constitutional Challenge and the Way Forward
- Article 32 (Right to Constitutional Remedies): Meaning, Writs, Article 32 vs 226, Suspension and PIL
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