The correct answer is A. Andhra Pradesh.
Andhra Pradesh was the first state to ratify the Goods and Services Tax (GST) Bill. The bill was passed by the Andhra Pradesh Legislative Assembly on 29 March 2017. The GST is a single indirect tax levied on goods and services throughout India. It was introduced on 1 July 2017.
The GST is a destination-based tax, which means that the tax is levied at the place where the goods or services are consumed. The GST is a value-added tax, which means that the tax is levied on the value added at each stage of the supply chain.
The GST is a complex tax, and it has been implemented in a phased manner. The first phase of the GST was implemented on 1 July 2017, and the second phase was implemented on 1 January 2018. The GST is expected to simplify the tax system in India and to boost economic growth.
The GST has been welcomed by businesses and consumers alike. Businesses have welcomed the GST because it is a single indirect tax that will replace multiple indirect taxes. Consumers have welcomed the GST because it is expected to reduce the cost of goods and services.
The GST is a major reform in the Indian tax system. It is expected to have a significant impact on the Indian economy. The GST is expected to simplify the tax system, to boost economic growth, and to reduce the cost of goods and services.
The other options are incorrect because they are not the first state to ratify the GST bill.