Which of the following is/are correct about Goods and Service Tax (G.S.T)?
a) It was proposed by the Kelkar task force which was constituted on F.R.B.M Act in July 2004.
b) It came into effect in June 2017.
c) The 101st amendment to the constitution provided for the constitution of the G.S.T council comprising the Union Finance Minister as Chairman.
1. a and b only
2. c only
3. a and c only
4. a,b and c only