Match List-I with List-II

List I List II
A. Service Tax I. Levied on sales generated during inter-state trade and commerce in a country and subsumed under GST
B. Excise Duty II. Actually borne by the customers and subsumed under GST
C. Central Sales Tax III. Levied by the Central Government of India for the production, sale, or license of certain goods and it is replaced by the GST
D. Custom Duty IV. Tax imposed on exports and imports of goods.

Choose the correct answer from the options given below:

1
(A) - (I), (B) - (II), (C) - (III), (D) - (IV)
2
(A) - (II), (B) - (III), (C) - (I), (D) - (IV)
3
(A) - (II), (B) - (III), (C) - (IV), (D) - (I)
4
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)

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