GST is type of value added tax proposed comprehensive indirect tax levy on manufacture, sale and consumption of services at the national level. GST is considered to be one of the biggest reforms in India Indirect tax structure since the economy to opened up. Ultimately, GST will make it easier for businesses and consumers. All the taxes are directly collected at the point of consumption. The another method when tax barriers between the states, the consumers would not need to end up paying tax on tax which is what happens when goods move across state borders ultimately reducing the tax paid.