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 Tax.
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 in 2017, not 2018.
- Option d) is incorrect because Andhra Pradesh implemented the GST in 2017, not 2019.