Consider the following statements regarding GST :1. The GST Bill 2014 has the purpose to improve the Value Added Tax on Goods and Services 2. It can be imposed differently in different States 3. It is a Comprehensive Tax imposed nationwide irrespective of any State concerned 4. It is a significant step in the reform of Indirect Taxation in India Which of the above statements are correct ?

Consider the following statements regarding GST :1. The GST Bill 2014

1.	Consider the following statements regarding GST :1. The GST Bill 2014 has the purpose to improve the Value Added Tax on Goods and Services 2. It can be imposed differently in different States 3. It is a Comprehensive Tax imposed nationwide irrespective of any State concerned 4. It is a significant step in the reform of Indirect Taxation in India Which of the above statements are correct ?
A.	1, 2 and 3
B.	1, 2 and 4
C.	2, 3 and 4
D.	1, 3 and 4
Answer» E.