As per Economic Survey 2017 18 the state with largest potential GST base is ........

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As per Economic Survey 2017-18, the state with largest potential GST base is

Tamil Nadu

Kerala

Maharashtra

Punjab

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Explanation:

However, the share of Maharashtra’s and Gujarat’s tax base under the GST is lower than their share of manufacturing. But because these two states also have a significant presence in services, their tax base share remains in line with their share of GSDP.