The correct option is A Both 1 and 2
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Goods and Services Tax Network (GSTN) is an Indirect Taxation platform for GST to help taxpayers in India to prepare, file returns, make payments of indirect tax liabilities and do other compliances. It provides IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST) in India.
Later on, it was decided to convert GSTN into a fully-owned Government company with 50% equity of the company to be held by the Central Government and the balance 50% to be held by various States and Union Territories.But since several states are yet to buy their shares from above mentioned private companies,so in effect GSTN is still a private entity only.