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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) ME 2017 Paper (Non Technical)]
A
B
C
D