Abstract:The introduction of GST simplified the country's indirect tax structure, ensuring smooth commercial transactions across the country.  In this system there are four GST types namely Integrated Goods and Services Tax (IGST), State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST), and Union Territory Goods and Services Tax (UTGST). The government must make GST a landmark tax reform rather than a tax regime laden with fears and apprehensions. TheGST is help to avoid the tax on tax of production distribution chain of the business. By implementation of GST get many changes in the tax system.

Keyword: Indirect Tax, GST, Impact of GST, Cost Effect.