Andhra Pradesh implemented the Goods and Services Tax (GST) in:

The correct answer is: b) 2017

Andhra Pradesh implemented the Goods and Services Tax (GST) on July 1, 2017. The GST is a comprehensive indirect tax levied on goods and services throughout India. It replaced a number of indirect taxes levied by the central and state governments, including the Central Value Added Tax (CENVAT), the State Value Added Tax (VAT), and the Service

The GST is a destination-based tax, which means that it is levied at the place where the goods or services are consumed. The GST is also a multi-stage tax, which means that it is levied at each stage of the value chain, from the manufacturer to the retailer.

The GST is a complex tax, and its implementation has been challenging. However, the GST is expected to simplify the tax system and improve efficiency in the economy.

The other options are incorrect because:

• Option a) is incorrect because Andhra Pradesh implemented the GST in 2017, not 2016.
• Option c) is incorrect because Andhra Pradesh implemented the GST
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  in 2017, not 2018.
• Option d) is incorrect because Andhra Pradesh implemented the GST in 2017, not 2019.