Discussion
In the first financial year of GST regime in the country concluded recently, list the following states in the descending order of Per Capita Revenue starting with highest to the lowest :
Answer: A
The key's answer is Haryana, Maharashtra, Karnataka, Punjab.
What could be confirmed: Haryana's finance minister announced in July 2018 that Haryana had the highest per capita revenue under GST in the first GST year (2017-18), at about Rs 1,877, and a newspaper report of the announcement put Punjab ninth, at about Rs 456. A first place for Haryana rules out the two options that begin with Maharashtra, and a ninth place for Punjab fits an order that leaves Punjab last of the four rather than second.
What could not be confirmed: no published table was found that gives per capita figures for Maharashtra and Karnataka, so the order of those two, and the claim that both stand above Punjab, rests on the key rather than on a source we could check. The Haryana figures are a state government statement, not an audited ranking, and they cover the nine months of GST in that year. Treat the key as the Commission's answer, and do not rely on this ranking as a general fact about state finances.
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