Goods and Services Tax (GST) is an indirect tax introduced in India in 2017…

Answer: GST is imposed at the point of usage of goods and services.

Key reasoning:

• The passage describes GST as a destination-based tax that is "imposed on goods and services used." This indicates the tax applies where goods or services are consumed (point of usage).

• The passage also says it is "not imposed at the point of origin," which rules out statements that claim GST is levied at production or origin.

Why the other statements are incorrect:

• "GST is imposed on the production of goods and services." This is incorrect because the passage emphasizes destination-based taxation at the point of use, not production.

• "GST includes all indirect taxes." This is incorrect because the passage states GST subsumes all indirect taxes except a few, so it does not unconditionally include every indirect tax.

• "GST does not have a component specific to UT." This contradicts the passage, which explicitly mentions components specific to Union Territories (UTs).

Conclusion: The statement that GST is imposed at the point of usage is supported directly by the passage's description of GST as destination-based and imposed on goods and services when used.