Question: Which of the following country is the first one to implement GST?
A France
B Canada
C Brazil
D India
Answer: France
| Name of country | Year of Implementation | Description |
| France | 1954 | France was the first country in the world which implemented the GST mode. |
| Brazil | 1967 | Implemented a complex federal system with varying rates. |
| South Korea | 1977 | Implemented a VAT system, considered as one of the early adopters of such taxation in Asia. |
| New Zealand | 1986 | A broad-based tax covering goods and services, with a single rate. |
| Japan | 1989 | Implemented a consumption tax on goods and services with different rates for various items. |
| Canada | 1991 | Combines a federal GST with provincial sales taxes. |
| Singapore | 1994 | A low-rate GST with a comprehensive tax credit system. |
| Australia | 2000 | A broad-based tax that replaced several state taxes and applies to most goods and services. |
| Malaysia | 2015 | Implemented a GST system with multiple rates and exemptions. |
| India | 2017 | Introduced a dual GST system, with both central and state components, aiming to simplify taxation. |