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TNPSC Group 4 · 2025

108.  Assertion [A]: Goods and Services Tax in India is a comprehensive, multistage, destination-based tax that is levied on every value addition.
Reason [R]: The moto is 'One Tax, One Market, One Nation'.

Answer: B.   Both [A] and [R] are true; and [R] is the correct explanation of [A]
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