Abtract:GST, or Goods and Services Tax, is an indirect tax imposed on the supply of goods and services. It is a multi-stage, destination-oriented tax imposed on every value addition, replacing multiple indirect taxes, including VAT, excise duty, service taxes, etc. Goods and services are included under a single domestic indirect taxation law for the whole of India. In this regime, tax is charged at each point of sale.History of GST (Goods and Services Tax): GST was first implemented as a tax regime in 1954 in France and later adopted by several countries, including Australia, Canada, the United Kingdom, and Spain. South Korea Vietnam. Monaco, etc.In India, the GST came into force in 2000 after a committee was set up by the then Prime Minister Atal Bihari Vajpayee, a task force. Headed by the finance ministry's advisor, Vijay L. Kelkar, he concluded that GST could help improve the tax structure in India. In 2006. the Union ministry of finance proposed GST introduction from 1 April 2010. But the Constitution Amendment Bili to facilitate the introduction of OST law was introduced in 2011. However, four supplementary GST bills were passed in Lok sabha and approved by the cabinet. Later, GST came into force on 1 July, 2017