Which amendment conferred simultaneous power upon Parliament and the State Legislatures to make laws governing goods and services tax?

The 122nd Constitutional Amendment Bill, 2014 was introduced in the Parliament to make provisions for the Goods and Services Tax (GST). When passed, it became the 101st Constitutional Amendment Act, 2016, which introduced Article 246A, granting simultaneous power to the Parliament and State Legislatures to make laws with respect to GST.