A tax is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority1. Conventionally taxes are classified as Direct Taxes and Indirect Taxes. The direct tax is one in which incidence and impact on same person where under indirect tax the incidence and impact of tax is on different person. The taxation system of every country affects all the sectors of economy by its genesis. Developing countries like India is not also except from that. In fact tax is a major source of revenue for the government to discharge its responsibilities like infrastructure, education, health etc to the citizens. Especially the indirect tax system of country is convenient for both tax payers as well as government. As we know that indirect tax is regressive in nature and can’t directly pinch to the tax payers. But in India before implementing the GST the existence of indirect tax was more complex, multiplicity and rigid. Because of that the operating of indirect tax was flexible in the hands of tax payers along with chance of tax evasion. To overcome this finally India moved to GST on 01 July 2017. Goods and Service Tax (GST) is a tax on supply of goods and services within the jurisdiction country with one unified tax. In 1954, France adopted GST as its indirect taxation structure and became the first country to adopt the GST. Within 62 years of its start, about 164 countries across the world have adopted GST because this taxation system has the capacity to raise revenue in the most transparent and unbiased manner. Most of the countries follow unified GST i.e., a single tax applicable throughout the country.