SSC CGL 2022 PYQ — Question 45

The correct answer is option 1 i.e. Goods and Services Tax.

• Indirect tax is the tax levied on the consumption of goods and services.
• It is not directly levied on the income of a person. Instead, he/she has to pay the tax along with the price of goods or services bought by the seller. 
• Examples: Sales tax, per unit tax, value added tax (VAT), goods and services tax (GST), excise, consumption tax, and tariff.