Goods and Service Tax (GST) is antaxation applied in India on the provision of goods and services. GST removed the cascading effect on the goods and services. Removal of cascading effect reduces cost of goods because GST regime eliminates tax on tax. GST reduce the tax burden and helps in higher production. GST is beneficial for long term.  The main objective of this study to know the impact of GST on Indian economy and to analyze the customer perception and their views regarding importance of GST. In this analysis, both primary and secondary data are used to collect the data. To study the usage of the impact of GST on Indian economy a sample of 154 respondents were collected through an online questionnaire.

KEYWORDS:  GST, Cascading Effect, Impact of GST, Indirect Taxes.