SSC CPO 2023 PYQ — Question 59

The correct answer is option 4 i.e. Goods and Services Tax.

Goods and Services Tax (GST) is a proportional tax in nature. GST is a value-added tax imposed on the sale of goods and services, where the tax rate is applied uniformly to the price of the goods or services. This means the tax rate remains constant regardless of the value of the transaction, resulting in a proportional relationship between the value of the transaction and the amount of tax paid.