The Goods and Services Tax (GST) in India was introduced in 2017 after many years of discussions. It is a type of tax on goods and services that is shared by both the central and state governments. Unlike other countries, India's GST includes taxes from both levels of government. The goal of the study was to look at how GST has evolved in India since 1977 and address issues like which taxes are included, how to handle transactions between states, ensuring tax reform doesn't lose revenue, compensating states for any revenue loss, and coordinating GST administration.