Which one of the following statements is not correct?

A. The goods and services tax in respect of inter-state trade is levied by the Government of India

B. The goods and services tax in respect of inter-state trade is collected by the Government of India

C. The goods and services tax in respect of inter-state trade is divided between the Government of India and State Government

D. The goods and services tax in respect of inter-state trade forms part of the Consolidated Fund of India

Answer: Option D