Which of the following statements are correct about GST ?
(a) GST is to be collectedat point of Sale.
(b) GST abolishes all direct taxes levied in India.
(c) Implementation of GST was started on $$1^{st}$$ July, 2017.
Choosethe correct answer

A

(a) and (b) only

B

(a) and (c) only

C

(b) and (c) only

D

(a), (b) and (c)