The correct answer is option 1: gross value tax.

A gross value tax is a type of tax that is levied on the total value of a product or service, without any deductions. This means that the tax is applied on the entire value of the goods or services, regardless of any costs or expenses incurred in their production or distribution.

In the context of Goods and Services Tax (GST) in India, the GST is not a gross value tax. Instead, it is a value-added tax (option 2). A value-added tax is a tax that is levied at each stage of production and distribution of goods and services, but only on the value that is added at each stage. It allows businesses to claim input tax credits for taxes paid on purchases, which helps to avoid double taxation and ensures that tax is levied only on the value that is added.

Therefore, the correct answer is option 1: gross value tax, as this is not the type of tax that is likely to be levied as GST in India.