With the reference to Goods and Services Tax (GST), consider the following statement:

1. It was introduced as a part of direct tax reforms in India.

2. GST is applicable to the supply of goods or services.

3. GST is based on the principle of destination-based consumption taxation.

4. GST is levied at rates decided by GST Council.

Select the correct answer using the code given below.

1
1 and 4 only
2
2 and 3 only
3
2, 3 and 4 only
4
1, 3 and 4 only
5
1, 2, 3 and 4 only

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