GST in Kautilya's Arthashastra, Manu forefather of globalisation?

According to Mishra, Kautilya's Arthashastra is the first Indian book which hints at the current concept of GST.

Write an essay on the nature of GST in Kautilya’s Arthashastra.

Manu is the first Indian thinker of globalisation. Discuss.

Are you confused? Trying to figure out the connection between Kautilya and GST? 

So are the students of Banaras Hindu University when they were asked to answer these 15-mark questions in ‘Social and Political Thought in Ancient and Medieval India’ paper. The course was a part of the Political Science paper for MA (Master of Arts) students. 

According to a report in The Indian Express, Professor Kaushal Kishore Mishra, the man who set the question paper, said, "It was my