TNPSC Group-I 2025 · Question 5 of 66

Assertion [A]: Goods and Services Tax in India is a comprehensive, multistage, destination-based tax that is levied on every value addition. Reason [R]: The motto is 'One Tax, One Market, One Nation'.

Economy - Taxation

A[A] is true, but [R] is false
BBoth [A] and [R] are true; and [R] is the correct explanation of [A]
C[A] is false, [R] is true
DBoth [A] and [R] are true, but [R] is not the correct explanation of [A]Correct

Answer: D. Both [A] and [R] are true, but [R] is not the correct explanation of [A]

Explanation

Both statements are true: GST is a comprehensive, multistage, destination-based tax on value addition, and its motto is 'One Nation, One Tax, One Market'. But the motto is not the explanation of the tax's technical character.

Source: TNPSC Group-I Prelims 2025 (held 15 June 2025) - official question paper via tnpscinfo.com (Impacteers TNPSC Coaching compilation)

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