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Abstract
In this paper, an attempt has been made to study the concept of GST in India. In this paper an effort has been made to comprehend one of the most significant tax reforms in India. It has been the most crucial tax reform since independence that attempts to subsume all the indirect taxes under its ambit. GST proposed to bring uniformity in the Indian taxation system by replacing multiple cascading taxes levied by the central and the state govt. GST is a consumption based levy. Destination principle would be applicable in normal course. This paper throws light on the concept of GST, its history, its features, GST council along with its structure.