Odisha was one of the first states to implement GST (Goods and Services Tax). GST is a comprehensive indirect tax levied on the supply of goods and services across 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 implemented in India on July 1, 2017.
Central Sales Tax (CST) is a tax levied on the inter-state sale of goods. It is a destination-based tax, which means that the tax is levied at the place where the goods are consumed. CST was implemented in India on April 1, 1957.
Income Tax is a tax levied on the income of individuals and businesses. It is a direct tax, which means that it is levied on the person who earns the income. Income Tax was implemented in India on April 1, 1860.
Property Tax is a tax levied on the value of property. It is a local tax, which means that it is levied by local governments. Property Tax was implemented in India in the 19th century.
The correct answer is a) GST.