Assertion (A): GST created a unified tax system.
Reason (R): It replaced multiple indirect taxes.

Question

Assertion (A): GST created a unified tax system. 
Reason (R): It replaced multiple indirect taxes.

Accepted Answer

1. **GST** is a single tax on the supply of goods and services.
2. Earlier there were many indirect taxes like excise, VAT, and service tax.
3. GST replaced these multiple indirect taxes and merged them into one system.
4. Because GST replaced many taxes, the Reason explains the Assertion.

FINAL_ANSWER: a

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