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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 IndirectTaxation in India 
Which of the above statements are correct?

[ESE (IES) ECE 2017 Non Technical - 1]
A
B
C
D