Which one of the following is not a tax/duty levied by the Government of India?

The correct answer is D (Toll Tax). Toll is a state subject under Entry 57 of the State List in the Seventh Schedule, so it is not a tax the Union Government levies as a tax. On national highways the Centre collects a user fee under the National Highways Act, 1956, and NHAI runs the collection, which is why the term gets muddled.

• Service Tax was a central levy under the Finance Act, 1994 (Union List, Entry 92C), now subsumed in GST since 1 July 2017.
• Education Tax was really the Education Cess, a central levy added on central taxes such as excise and service tax by Finance Acts from 2004. It was also subsumed into GST in 2017.
• Custom Duty is a central tax on imports and exports under the Customs Act, 1962, and is still levied by the Union.

The core concept is the division of taxing powers between Union and States under Articles 246 and the Seventh Schedule. For Mains, this links to GST's design and the debate on cess and surcharge leakage in divisible pool sharing.

Trap: Candidates see that NHAI collects toll on national highways and assume it is a central tax. The constitutional entry and the fee-versus-tax distinction decide the question.