Which tax is collected by Gram Panchayat ?

The correct answer is (b).

Gram Panchayats are local self-government institutions in India. They are responsible for a variety of functions, including the collection of taxes. The most important tax that is collected by Gram Panchayats is the tax on local fairs. This tax is levied on the organizers of fairs and other public gatherings. The revenue from this tax is used to improve the infrastructure and amenities in the villages.

The other options are incorrect. Goods and Service Tax (GST) is a central government tax. Custom Duty is a central government tax on goods imported into India. Land Revenue is a state government tax.