Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Central Goods and Services Tax Act, 2017 | Statement: [Goods and Services Tax Council (India), relatedLegislation, Central Goods and Services Tax Act, 2017]

Target entity: Central Goods and Services Tax Act, 2017
Context triple: [Goods and Services Tax Council (India), relatedLegislation, Central Goods and Services Tax Act, 2017]

• A. Goods and Services Tax Council (India)
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• B. Customs Tariff Act, 1975 (India)
  The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
• C. Goods and Services Tax (Canada)
  Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
• D. Goods and Services Tax (Australia)
  Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
• E. Gujarat State Tax and allied services
  Gujarat State Tax and allied services is a branch of the Gujarat state civil services responsible for administering and enforcing state-level tax laws and related fiscal regulations in Gujarat, India.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Central Goods and Services Tax Act, 2017
Target entity description: The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.

• A. Goods and Services Tax Council (India)
  The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
• B. Customs Tariff Act, 1975 (India)
  The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
• C. Goods and Services Tax (Canada)
  Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
• D. Goods and Services Tax (Australia)
  Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
• E. Gujarat State Tax and allied services
  Gujarat State Tax and allied services is a branch of the Gujarat state civil services responsible for administering and enforcing state-level tax laws and related fiscal regulations in Gujarat, India.
• F. None of above. chosen