Which of the following Constitutional Amendment Bills proposes to give powers to both Union and State to make laws with respect to Goods and Services Tax?

Option 1: 111^th Constitutional Amendment Bill refers to professional management of co-operative societies. Option 2: 114^th Constitutional Amendment Bill proposes that the Constitution allows every judge of a High Court including additional and acting judges to hold office till 62 years. The bill increases the age limit to 65 years. Option 3: The Government of India has introduced the 115^th Constitutional Amendment Bill 2011, on Goods and Services Tax (GST) in the Budget Session of Parliament. The bill has been referred to the Parliamentary Standing Committee on Finance. This was introduced in the Parliament to provide for levy of Goods and Services Tax (GST) by the Union and the States/Union Territories having legislature. Hence, the correct option is 3.