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SSC CGL 2019 PYQ — Question 43

SSC CGL - 4th June 2019 - Shift 1 • General Awareness • Q43

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Which nation was the pioneer in implementing Goods and Services Tax (GST)?

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Correct answer: D

Explanation

The correct answer is option 4 i.e. France.

France was the first country to implement the Goods and Services Tax (GST) in 1954, under the name Taxe sur la Valeur Ajoutée (TVA). This value-added tax (VAT) system became a model for other nations.

Other Options:

  1. Canada – Introduced GST in 1991, replacing the Federal Sales Tax. It is a multi-level tax system applied nationwide.

  2. Germany – Adopted VAT in 1968, following France's model, and later influenced the EU's VAT system.

  3. USA – Does not have a nationwide GST/VAT; instead, it relies on state-level sales taxes.

France's pioneering GST system laid the foundation for modern indirect taxation globally, making it the correct answer.