GST implementation is the biggest tax reform in India’s Finance Structure. A comprehensive Goods and Services Tax (GST) has replaced the complex multiple indirect tax structure from 1 July 2017. The concept of GST was introduced for the first time in 1999. On 8 August 2016, the Constitutional Amendment Bill 122nd for roll out of GST was passed by the Parliament, followed by ratification of the bill by more than 15 states and enactment of the bill in early September. GST also known as the Goods and Services Tax is defined as the giant indirect tax. It is designed to support and enhances the economic growth of a country. More than 140 countries have implemented GST. ___________________________________________________________________________________ Keywords: Goods and Service Tax (GST) and Tax.