The Indian economy has been evolving its tax system to make it more efficient and easier to manage. Various taxes like Customs Duty, Excise Duty, Service tax, and VAT have been refined over time. However, limitations in the current system led to the development of Goods and Services Tax (GST) to create a unified tax structure across India. GST aims to streamline the tax process, allowing for seamless credit transfer and reducing the burden of multiple indirect taxes. The introduction of GST is seen as a significant reform that will simplify the tax system and eliminate distortions between different sectors.