GST stands for Goods and services Tax. It is a comprehensive, multi- stage, destination based indirect tax levied on the supply of goods and services in India. It was introduced to unify multiple central and state taxes into the single tax system, thereby, simplifying the taxation structure and promoting common national market. Council is a Constitutional body tasked with overseeing the implementation and administration of GS tax in India. It was established under Article 279 A of Constitution of India and implemented through the 101st CAA, 2016. Read more about in the PDF format.
