Consider the following statements.
Assertion (A): Under GST, the ability to tax goods and services and raise revenue shifted from origin states (where the good or service is produced) to destination states (where it is consumed).
Reason (R): The new system posed a risk of revenue uncertainty for some states. Parliament went for constitutional amendment bills to make a law to provide for compensation to states for five years to avoid any revenue loss due to GST.

A. Both (A) and (R) are true and R is the correct explanation of (A)

B. Both (A) and (R) are true but (R) is not the right explanation of (A)

C. (A) is true but (R) is not true

D. (A) is false, but (R) is true

Answer: Option A