As per the report of the NITI Aayog in 2023, which among the following states in India has the lowest percentage of the total population that is multidimensionally poor?

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Step 1: Understand the question — it asks which state has the lowest share of population that is multidimensionally poor according to the NITI Aayog 2023 report.

Step 2: Recall the report's findings — among the listed states (Goa, Kerala, Sikkim, Uttarakhand), Kerala has the strongest social indicators (health, education, standard of living) and is reported to have an effectively negligible multidimensional poverty share.

Step 3: Conclusion — Kerala records the lowest percentage of multidimensionally poor people (effectively near $0\%$) among the options, so the correct choice is Kerala.

FINAL_ANSWER: b

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