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Abstract

Since its development of Taxation Policy, the Indian - Either Central or State Government is motivated and trying to bring more and additional revenue through the mode of direct and indirect taxes. The income tax is one way of Direct tax and the Good and Service Tax is a way of  Indirect Tax. Goods and Service Tax or GST as it is known is all yet to be proven as a game changer and booster for the Indian Economic Taxation system. This objective of this study is to find out the GST as it is evolved an all India One Nation One Tax regime.

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