The Goods and Services (GST) is a tax that is applied to all domestic sales of goods and services. This tax is collected at the point of consumption, as opposed to earlier indirect taxes collected at the place of origin. In conclusion, the GST is a broad, multi-stage, destination-based tax imposed on each value addition. The initial conversation about India adopting GST took place in the year 2000, during the rule of the Atal Bihari Vajpayee government, and this marks the beginning of the GST’s history, which spans more than 20 years. Since they had prior experience working with State VAT, a group comprised of state finance ministers with authority was picked for this task. In his Budget statement for 2006–2007, the then Union Finance Minister first suggested moving towards GST. At first, it was planned to implement GST on April 1st, 2010. Implementing the GST is an important milestone in India’s indirect tax reforms. It has replaced numerous indirect taxes, including entry, value-added, excise duty, luxury, and octroi. On July 1st, 2017, laws relating to service tax took effect in India. Since it began, this indirect taxation system has undergone numerous modifications that have brought it to this point. It should be noted that the GST does not replace customs duty, which is still required for all imported goods and services. Under GST, several tax rates are applicable to various goods and services. In contrast to needs, which are included in lower and nil rate slab rates, luxury or sin products are classed to incur a higher interest rate.