The Indian Indirect Tax system has undergone multiple reforms to improve government revenue collection. Various taxes like MOD VAT, CENVAT, and Service tax have been introduced. The current system has drawbacks, leading policymakers to consider implementing the Goods and Services Tax (GST). Taxation is crucial for economic development, with revenue coming from direct and indirect taxes. India's tax system is unique, with taxes levied at the central, state, and local levels. Direct taxes are paid directly to the government, while indirect taxes are paid by intermediaries. The introduction of GST is seen as a revolutionary reform in the Indian tax system.