Q.GST is equivalence of :

GST is an indirect tax on sales/supply and is equivalent to the old sales tax, so the answer is (b).

In the public revenue topic of the Tamil Nadu HSC Commerce syllabus, taxes are classified as direct and indirect. The Goods and Services Tax (GST), introduced on 1 July 2017, is an indirect tax levied on the supply of goods and services.

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Income tax is a direct tax — option (a).

In the Tamil Nadu HSC Class-12 Economics (Fiscal Economics) syllabus, taxes are classified as direct or indirect by whether the burden can be shifted:

• Direct tax — the impact and incidence fall on the same person; the burden cannot be shifted (e.g. income tax, corporation tax, wealth tax).
• Indirect tax — levied on goods and services, and the burden is shifted to the final consumer (e.g. excise duty, service tax, customs duty, GST). …

GST (Goods and Services Tax) is an indirect tax on the supply of goods and services, so it is the equivalent of the earlier sales tax.

Taxes are broadly of two kinds. A direct tax (income tax, corporation tax) is paid directly by the person on whom it is imposed and its burden cannot be shifted. An indirect tax is levied on goods and services and its burden is shifted to the final consumer through the price.

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Fees are non-tax revenue.

Public revenue is classified as:

• Tax revenue — compulsory payments with no direct quid pro quo, e.g. income tax, and add-ons on taxes such as surcharge and cess.
• Non-tax revenue — income received for a service or from government activity, e.g. fees, fines and penalties, special assessments, and profits of public enterprises. …