1. The provisions related to Panchayati Raj have been discussed in the original Constitution under Part 9 by the 73rd Constitutional Amendment Act, 1992 (Article 243). Part 9, under the heading ‘Panchayats’, contains provisions related to Panchayati Raj up to Articles 243-243O (243-243O).

2. Panchayati Raj Day is celebrated every year on 24 April in India as the foundation of democracy.

1. The 101st Constitutional Amendment of 2016 is the most far-reaching change from a fiscal perspective since the formation of the first Finance Commission in 1951, providing concurrent powers to the Center and the states in the matter of indirect taxation.

2. This amendment introduced a national Goods and Services Tax (GST) in India from 1 July 2017.

3. GST is based on a concurrent system of indirect taxes, where central and state GST is imposed on every transaction.