# Genesis of GST in India
## Timeline of Key Events
| Year | Event |
|---|---|
| 2000 | The then PM introduced the concept of GST and set up a committee to design a GST model. |
| 2006 | Announcement by Union Finance Minister in Budget 2006–07 that GST would be introduced from 1 April 2010. |
| 2014 | The Constitution (122nd Amendment) Bill was introduced in the Lok Sabha. |
| Sep 2016 | Constitution (101st Amendment) Act was enacted; 1st GST Council meeting held. |
| Mar 2017 | GST Council recommended CGST, SGST, IGST, UTGST & Compensation Cess Bills. |
| Apr 2017 | CGST, IGST, UTGST and Compensation Cess Acts were passed. |
| May 2017 | GST Council recommended all the rules. |
| 30 Jun 2017 | All States except J&K passed their SGST Act. |
| 1 July 2017 | GST launched across India. |
| 8 July 2017 | SGST Act passed by J&K; CGST and IGST Ordinances promulgated to extend GST to J&K. |
## International Context
> France was the first country to implement VAT/GST in 1954.
## Key Takeaways for Exam
- The Constitutional Amendment was the 122nd Bill but became the 101st Act.
- J&K was the last State to adopt GST, joining a week after the all-India launch.
- The Bill was introduced in 2014 but the Act was passed only in 2016.