The correct answer is: A. Andhra Pradesh
Andhra Pradesh was the first state to pass the GST bill on 29 March 2017. The bill was passed by the Andhra Pradesh Legislative Assembly with a majority of 133 votes in favor and 9 votes against. The bill was then sent to the President of India for his assent. The President of India gave his assent to the bill on 12 April 2017. The GST bill was implemented in Andhra Pradesh on 1 July 2017.
The GST bill is a landmark legislation that has brought about a major change in the indirect tax regime in India. The bill has replaced the existing central and state taxes with a single, unified tax called the Goods and Services Tax (GST). 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 bill has been hailed as a major reform that will simplify the indirect tax regime in India and make it more efficient. The bill is expected to boost economic growth and make India a more attractive destination for foreign investment.
The other options are incorrect because they are not the first state that passed the GST bill.
Option B: Gujarat passed the GST bill on 30 March 2017.
Option C: Uttar Pradesh passed the GST bill on 31 March 2017.
Option D: Bihar passed the GST bill on 1 April 2017.
Option E: Telangana passed the GST bill on 2 April 2017.