In India, which one among the following taxes/duties now follows a negative list approach ?

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Q: 58 (SCRA/2014)
In India, which one among the following taxes/duties now follows a negative list approach ?

question_subject: 

Economics

question_exam: 

SCRA

stats: 

0,31,58,19,21,31,18

keywords: 

{'customs duty': [0, 0, 0, 1], 'taxes': [2, 1, 1, 0], 'excise duty': [0, 0, 0, 1], 'service tax': [1, 0, 2, 0], 'negative list approach': [0, 0, 0, 1], 'duties': [0, 0, 1, 1], 'income tax': [0, 0, 0, 1], 'india': [8, 1, 7, 13]}