Sikkim generates its own revenue through:

Excise duties
Sales tax (VAT)
Tourism-related levies
All of the above

The correct answer is: d) All of the above.

Sikkim generates its own revenue through a variety of sources, including excise duties, sales tax (VAT), and tourism-related levies.

Excise duties are taxes levied on goods that are produced or manufactured within a country. In Sikkim, excise duties are levied on a variety of goods, including alcohol, tobacco, and petroleum products.

Sales tax (VAT) is a tax levied on the sale of goods and services. In Sikkim, VAT is levied at a rate of 14%.

Tourism-related levies are taxes levied on tourists who visit Sikkim. These levies include a tourism development fee, a hotel tax, and a vehicle entry tax.

Sikkim’s revenue from these sources is used to fund the state’s budget, which includes expenditures on education, health care, infrastructure, and other essential services.

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