Centre, states have reached a consensus on GST. Which fact is true in this regard?

• A. The Center has agreed to give control over most of the small taxpayers to the states, but the GST will now be implemented from July 1.
• B. The division of taxpayers under GST will be done horizontally between the two. The states will be responsible for 90 percent of the taxpayers with an annual turnover of less than 1.5 crore and the remaining 10 percent will come under the purview of the Centre.
• C. Apart from deregulation, the Center has also agreed to the demand of the coastal states. They would be allowed to tax economic activities in 12 nautical miles. However, constitutionally, the center would have control over the territorial waters.
• D. All of the above