Which of the following is the single comprehensive indirect tax?

The correct answer is Option (4) → GST

The Goods and Services Tax (GST) is a single, comprehensive indirect tax on the supply of goods and services, levied at each stage of the supply chain with credit for the tax already paid at the earlier stages. It came into force on 1 July 2017 under the Constitution (101st Amendment) Act, 2016, and replaced many central and state indirect taxes such as central excise duty, service tax and VAT, giving the country “one nation, one tax”.