Option 1: Value Added Tax -> State-level tax on intra-state sale of goods, subsumed under GST.
Option 2: Custom Duty -> Central tax on imports/exports, NOT subsumed under GST.
Option 3: Central Excise Duty -> Central tax on manufacturing, not a state tax.
Option 4: Central Sales Tax -> Central tax on inter-state sales, not a state tax.
Hence, Option 1: Value Added Tax -> VAT was a major indirect tax levied by state governments on the sale of goods within their jurisdiction. When GST was implemented in 2017, VAT along with other state taxes like entertainment tax, luxury tax, and entry tax were subsumed into the State GST (SGST) component. Custom Duty remains outside GST, while Central Excise Duty and Central Sales Tax were central government taxes (not state taxes) that were subsumed under Central GST (CGST). -> correct