• GST refers to Goods and Service Tax. It is an indirect tax which has been introduced in India from 1st July, 2017.
• Before the introduction of GST, all forms of government namely central, state and local government used to collect various types of indirect taxes.
• The government of India made constitutional amendments and introduced a common indirect tax called Goods and Services Tax (GST). GST has replaced almost all indirect taxes.
• Thus, a common tax introduced in lieu of several indirect taxes imposed by the central and state governments in India came to be known as the Goods and Services tax (GST).
• GST is levied on the supply of goods and services.
• The administrative authority for GST is the GST Council.
  The finance minister of India is the chairperson of the GST council whereas the finance ministers of states are the members.

Indirect taxes replaced by GST:

(A) Indirect taxes of the centre replaced by GST:

• Central State Tax (CST)
• Central Excise Duty (and additional excise duties)
• Additional Custom Duties
• Service Tax

(B) Indirect taxes of the states and union territories replaced by GST :

• Value Added Tax (VAT)
• Purchase Tax
• Octroi
• Sales Tax,
• Entertainment Tax,
• Entry Tax, etc.

Note that, the basic custom duty collected separately and not yet replaced by GST.