Which of the following statements are true in context of benefits of GST?

A. GST will help India to create a unified common national market for India, giving a boost to foreign investment and Make in India campaign

B. GST will mitigate the cascading of taxes as Input Tax Credit will be available across goods and services at every stage of supply

C. Harmonization of laws, procedures and rates of tax between Centre and States and across States that helps in cooperative federalism

D. All of the above

Answer: Option D