The Goods and Services Tax (GST) is a comprehensive indirect tax reform introduced in India on July 1, 2017. This system was aimed at simplifying and unifying India's complex indirect tax structure by replacing multiple taxes like VAT, excise duty, and service tax with a single tax regime. The GST operates on a dual system, encompassing both the Central and State governments. This paper provides an overview of GST in India, examining its historical evolution, features, and its economic and policy implications. Additionally, numerical data on GST revenue trends, the number of registered taxpayers, and the impact on various sectors are discussed. The study also highlights challenges and areas for improvement, offering an in-depth understanding of the GST system's role in India's economic development.