Examine the following statements :
(a) Integrated Goods and Services Tax (IGST) would be levied by the central government and collected by the state governments on inter-state supply of goods and services.
(b) GST council was created as per the Article 279A of the amended Constitution of India.
(c) Telangana was the first state that passed the GST Bill in India.
Choose the correct answer:

A

(a) and (b) only

B

(b) and (c) only

C

(a) and (c) only

D

(a), (b) and (c)