This study deals with the historical tax reform in the era of Indian economy. The author has tried to investigate the several facets of the Goods and Service Tax, beginning with the background and the various justifications for the same. The author also tried to find out the vision of the government to implement GST and why it is necessary to implement it without prior preparations. Historical testimony was collected and analyzed to provide a validate decision and supporting literatures were explored. For testimony, various implied models including dual concept were discussed in detail. Further, the authors tried to measure the differences between Pre & Post- GST era with empirical data. Finally, future implications were outlined with a critical evaluation.

KEYWORDS: Goods and Service Tax, Historical Tax Reform, Pre & Post- GST Era.