The One Hundred and Fourth (104th) Amendment to the Constitution of India is:
1
It introduced the National Goods and Services Tax in India from 1 July 2017. It replaced all indirect taxes imposed on goods and services by the Indian central and state governments.
2
It defines the powers of the state legislature and the Center to regulate the incorporation, election and governance of these cooperatives. For multi-state cooperative societies and union territories, the Parliament has the power to issue regulations.
3
This applies to citizens who belong to economically weaker sections from upper castes.
4
It extends the time limit for expiry of reservation of seats for members of Scheduled Castes and Scheduled Tribes in the Lok Sabha and State Legislatures by 10 years.