As per the Budget Estimates of 2019-20, the following are some of the important sources of tax receipts for the Union Government :
1. Corporation Tax
2. Taxes on Income other than Corporation Tax
3. Goods and Services Tax
4. Union Excise Duties
Which one of the following is the correct descending order of the foresaid tax receipts as a percentage of GDP?

Options

A. 1, 2, 3, 4
B. 1, 3, 2, 4
C. 3, 2, 1, 4
D. 2, 4, 3, 1