Good sand Service Tax in India :One Nation One Tax

Abstract

The Goods and Services Tax (GST), a major tax change enacted on July 1, 2017, is the subject of this
research report. The focus of this study is on the Goods and Services Tax's economic importance (GST).
The Goods and Services Tax (GST) is an indirect tax levied on the provision of goods and services in India.
CGST and SGST will be levied by both the federal and state governments under this comprehensive tax
system, which covers all indirect taxes levied by the states and by the federal government. After the
implementation of GST, this study shed light on the benefits to the Indian economy.