Under the Indian constitutional amendment of 122, the biggest tax reform since independence had made through the ways of another revolutionary propaganda in biggest democracy of the world. GST is made to make the country into largest single market. With 203 votes in favour and zero in against in Rajya Sabha and a decade long struggle, GST is believed to create extreme diplomacy within parties. GST is a replacement of several state and local taxes with one unified VAT system. GST will be implemented by centre and states by April 2017 while according to media reports test runs to be expected to start from October 2016 and launch of portal from February 2017.GSt will be a game changer while changing the Indian common market reform and changing Indian economy developing in a long run. It will reduce the downstream effect of tax and on the costs of goods and services. It will impact the tax structure, tax revenue and tax payment. With GST all products and services will be taxable with minimum exemptions. Constitutional amendment requires ratification by at least 50 per cent of the states in the country. Here, Assam, Bihar, Chattisgarh, Himachal Pradesh, Madhya Pradesh, Gujrat, Delhi and Jharkhand are first to ratify it by April 2017. A non government company GSTN (Goods and Service Tax Network) has been set up by both centre and state to provide shared IT framework and provide services to state government tax payers and stakeholders.

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