Which of the following statements is not true about the types of GST?

A. CGST: It is the tax collected by the Central Government on an intra-state sale (a transaction happening within Punjab)

B. SGST: It is the tax collected by the state government on an intra-state sale (a transaction happening within Maharashtra)

C. IGST: It is a tax collected by the Central Government for an inter-state sale (Maharashtra to Tamil Gujarat)

D. All of the above statements are true

Answer: Option D