Introduction:
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It is a destination-based tax system that aims to replace multiple indirect taxes levied by the central and state governments. GST has been implemented to simplify the tax structure, increase tax compliance, and promote ease of doing business in the country.

Gross Value Tax:
A gross value tax is a tax levied on the total value of a product or service without considering any deductions or exemptions. In this type of tax, the tax liability is calculated based on the gross value of the product or service, regardless of whether any value has been added to it during the production or distribution process.

Value-Added Tax (VAT):
Value-added tax (VAT) is a tax levied on the value added at each stage of the production and distribution process. It is based on the principle that tax should be levied only on the value added by each economic entity in the supply chain. VAT allows for the deduction of taxes paid on inputs and raw materials, thereby avoiding tax cascading or double taxation.

Consumption Tax:
A consumption tax is a tax levied on the consumption of goods and services. It is imposed at the point of sale or at the time of consumption. Consumption taxes are typically regressive, as they tend to impose a higher burden on low-income individuals who spend a larger proportion of their income on consumption.

Destination-Based Tax:
A destination-based tax is a tax system where the tax liability is determined based on the destination or place of consumption of goods and services. In this system, the tax is levied in the jurisdiction where the final consumer resides or where the goods or services are consumed. This ensures that the tax revenue is collected by the government of the consumer's jurisdiction.

Explanation:
The correct answer to the question is option 'A' - Gross value tax. GST in India is not a gross value tax because it does not impose tax on the total value of a product or service without considering any deductions or exemptions. Instead, GST follows the value-added tax (VAT) principle, where tax is levied only on the value added at each stage of the supply chain.

GST is a destination-based tax system, which means that the tax revenue is collected by the government of the consumer's jurisdiction. It is a consumption tax as it is levied on the consumption of goods and services. GST allows for the input tax credit, where businesses can claim credit for the taxes paid on inputs and raw materials, thereby avoiding tax cascading.

In conclusion, GST in India is a value-added tax (VAT) and a destination-based tax, but it is not a gross value tax or a consumption tax. It has been implemented to streamline the indirect tax structure and promote a simplified and unified tax system in the country.