1. It is a destination tax
  2. It benefits producing states more
  3. It benefits consuming states more
  4. It is progressive taxation
  5. It is an umbrella tax to improve ease of doing business

Choose the most appropriate answer from the options given below:

  • A

    . B, D and E only

  • B

    A, C and D only

  • C

    A, D and E only

  • D

    A, C and E only