The Goods and Services Tax (GST), also known as the Goods and Services Tax, is a massive Indirect tax system intended to promote and boost a country's economic development.GST is referred to as the most significant tax reform in the Indian Tax System. It will not be an extra tax; it will include central excise duty, service tax, VAT, central sales tax, entertainment tax, octroi, state surcharge, luxury tax, lottery tax, and other surcharges on the supply of goods and services. The GST's key feature is to transform India into a single market by removing the current fiscal barriers between states, which should result in better tax enforcement. There would be only one levy, and it would be levied at the national level, with the central government overseeing it. The aim of GST is to replace all of these taxes with a single comprehensive tax that covers everything. The aim is to abolish taxation on taxation. This paper will discuss GST and its impact on various sectors. With the introduction of GST, there is turmoil and confusion among common man. The GST bill would serve as a vehicle for India's economic integration.

KEYWORDS: GST, VAT, Excise Duty, Indian Tax System, India's Economic Integration.