The correct answer is (c) 01 July 2017.
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on goods and services in India. It was introduced on 1 July 2017, replacing a number of indirect taxes levied by the central and state governments.
The GST is a destination-based tax, which means that it is levied at the point of consumption. The tax is levied on the value of the goods or services supplied, and the rate of tax varies depending on the type of goods or services.
The GST is a major reform in the Indian indirect tax system. It is expected to simplify the tax system, reduce compliance costs, and boost economic growth.
The following are the options for the question:
(a) 01 July 2015: This is incorrect. The GST was not introduced in India on 1 July 2015.
(b) 01 August 2016: This is incorrect. The GST was not introduced in India on 1 August 2016.
(c) 01 July 2017: This is the correct answer. The GST was introduced in India on 1 July 2017.
(d) 01 August 2017: This is incorrect. The GST was not introduced in India on 1 August 2017.