In the following question, two statements are given each followed by two conclusions I and II. You have to consider the statements to be true even if they seem to be at variance from commonly known facts. You have to decide which of the given conclusions, if any, follows from the given statements._x005F_x000D_  _x005F_x000D_ Statement:_x005F_x000D_ (I) In the GST Model in India, it would be dual tax (GST) with the center and states simultaneously levying tax on a common base tax.(II) The central and state GST would be levied on every transaction of supply of goods and services simultaneously._x005F_x000D_  _x005F_x000D_ Conclusions:(I) This new tax regime would benefit common man of country.(II) There would be more clarity on state and central component._x005F_x000D_

• A. Only conclusion II follows
• B. Conclusion I and II both follow
• C. Neither I nor II follow
• D. Only conclusion I follows