The introduction of the Goods and Services Tax (GST) in India primarily aimed to:

CA Foundation · Business Economics · RTP · September 2025
The introduction of the Goods and Services Tax (GST) in India primarily aimed to:
(A) A. Replace direct taxes with indirect taxes
(B) B. Unify various indirect taxes into a single system
(C) C. Increase the tax burden on lower-income groups
(D) D. Eliminate the taxation of services

Suggested Answer and Working Notes:

Correct Answer: Option (B)

B. Unify various indirect taxes into a single system

Topics: Nature & Scope of Business Economics

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