Goods and Service Tax (GST) is an indirect tax levied in India on the supply of goods and services. GST is levied at every step in the production process, but is refunded to all parties in the chain of production other than the final consumer.

GST is a comprehensive tax mechanism where all the indirect taxes are clubbed into one. GST is levied by the central government (CGST) and the state government (SGST). The inter-state supplies within India would attract integrated GST (IGST), which is the aggregate of CGST and the SGST of the destination state.