Which among the following taxes is NOT imposed on goods and services?

The correct answer is B, Gift tax. A gift tax is charged on the transfer of money or property from one person to another without consideration; it is a tax on a transfer between persons, not on any sale of goods or supply of services. India abolished the gift tax in 1998, and gifts above the prescribed limit are now taxed in the hands of the receiver as income from other sources.

Option A, sales tax, was the tax states levied on the sale of goods before value added tax and then GST took its place. Option C, luxury tax, was levied by states on hotel accommodation and similar services and has been subsumed into GST. Option D, sin tax, is the general name for a heavy levy on goods considered harmful, such as tobacco and liquor, and in the GST era it appears as the compensation cess on demerit goods. All three of these are levied with reference to goods or services, so only the gift tax stands apart.