Q. Which of the following taxes involved a constitutional amendment for their introduction?

1. Service Tax
2. Wealth Tax
3. Goods and Services Tax (GST)
4. Securities Transaction Tax (STT)

Select the correct answer using the code below:
Answer: 1 and 3 only
Notes: Service Tax, though initially introduced by Finance Act, 1994, required constitutional backing through the 88th Amendment (Article 268A), now repealed. GST was introduced via the 101st Amendment Act, 2016, restructuring powers. Wealth Tax and STT were imposed under existing Union List entries, requiring no constitutional amendment. Therefore, only Service Tax and GST required amendments.