The correct answer is: d) All of the above.
Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It is a destination-based tax, which means that the tax is levied at the place where the goods or services are consumed. GST was introduced in India on July 1, 2017, and it has replaced a number of indirect taxes, including Central Value Added Tax (Cenvat), State Value Added Tax (SVAT), and Service Tax.
Value Added Tax (VAT) is a consumption tax that is levied on the value added to goods and services at each stage of the production and distribution process. VAT is a destination-based tax, which means that the tax is levied at the place where the goods or services are consumed. VAT is a major source of revenue for both the central and state governments in India.
Excise duty is a tax levied on goods that are produced or manufactured in India. Excise duty is a major source of revenue for the central government in India.
The Assam government collects a significant amount of revenue from these taxes. In 2019-20, the Assam government collected Rs. 34,000 crore from GST, Rs. 10,000 crore from VAT, and Rs. 5,000 crore from excise duty. These taxes are used to fund a variety of government programs and services, including education, health, infrastructure, and social welfare.