Explanation:The correct answer is option 4) i.e. GST is imposed at the point of usage of goods and services.? Option 1 can be negated from the get-go as GST is not imposed on production, it is imposed on the supply of goods and services.Option 2 can be negated in a similar fashion as the GST subsumes all indirect taxes except few.Option 3 can be negated as it has been mentioned clearly in the passage that- "GST also has a few components specific to state governments, central government and Union Territories (UTs)."Option 4 follows directly from the second line of the passage. "It is a destination-based tax imposed on goods and services used,". Here the term "at the point of usage of goods and services." implies that it is a destination-based tax.