Match the following Set 1 (A, B, C, D Options) with Set 2 (P, Q, R, S) to form meaningful pairs.

Set 1

A) Goods and Services Tax Network (GSTN)

B) NITI AAYOG

C) GST COUNCIL

D) Central Board of Excise & Customs (CBEC)

Set 2

P) Navin Kumar

Q) Arun Jaitley

R) Arvind Panagariya

S) Vanaja N. Sarna