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    Question

    Assertion (A): The Goods and Services Tax (GST) is

    considered a revolutionary tax reform in India. Reason (R): GST replaced multiple indirect taxes with a unified tax system, simplifying the tax structure.
    A Both A and R are true, and R is the correct explanation of A. Correct Answer Incorrect Answer
    B Both A and R are true, but R is not the correct explanation of A. Correct Answer Incorrect Answer
    C A is true, but R is false. Correct Answer Incorrect Answer
    D A is false, but R is true. Correct Answer Incorrect Answer

    Solution

    GST is called a revolutionary reform because it consolidated multiple indirect taxes into a unified system, simplifying compliance and reducing cascading effects.

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