GST also known as Goods and Services Tax is defined as a comprehensive Indirect Tax Structure designed to support and enhances the economic growth of a country. Till now more than 175 countries have implemented GST. The idea of GST in India was first mooted in the year 2000, the first discussion paper in 2009 and the Constitution Amendment Bill was passed by the Lok Sabha in May, 2015. With some amendments, the bill was finally passed in the Rajya Sabha and then in the Lok Sabha in August, 2016. However, there was a huge uproar against its implementation. It would be interesting to understand what contribution this GST regime can make to the growth and development of the country.