Assertion (A): GST is a destination-based tax. Reason (R): GST is levied only on manufacturing.

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Accepted Answer

1. **Assertion (A) true:** GST is a destination-based tax — the tax goes to the place where goods or services are consumed.

2. **Meaning:** Destination-based means tax is collected at the location of consumption, not production.

3. **Reason (R) false:** GST is not levied only on manufacturing. It applies to the supply of goods and services at all stages.

4. **Conclusion:** R is false, so it cannot explain A. Choice (c) is correct.

FINAL_ANSWER: c

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