What is true about GST?

Question

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 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?

1. 1,2 and 3
2. 1,2 and 4
3. 1,3 and 4
4. 1,3and 4