India is the center of taxes where people pay many taxes which create doubt for them.GST is termed as biggest tax improvement in indian tax structure. The purpose of GST is to restore all these taxes with only one all-inclusive tax carrying it all under single protection. The purpose is to remove tax on tax goods and service tax is an all-inclusive tax system on the production sale and use of goods and services at the national level.  GST is an indirect tax which will be the only way of   providing goods and services across the country from producer to the customer which will convert the whole country into a seamless trading. This paper shows an overview of GST concept explains the effects and impacts of GST on various aspects of our lives.

KEYWORDS:  Indian Tax Structure, Goods & Sales Tax and Common Man.