• Ramesh Hazarika

Goods and Service Tax is the form of new tax structure of Indian Economy intended to include all indirect tax into one tax with seamless ITC and charged on both goods and services.It is the biggest tax reforms since 1947 in Indian Economy.It was supposed to be implemented fromApril 2010.GST will be levied on both goods and services at all the stage of value addition.It is the dual model including Central Goods and Service tax and State Goods and Service tax.This paper mainly focus an overview of GST concept,characteristics,periods of implementation in India,moreover this paper also tried to explain the advantages and challenges in India.

Tax,Indirect tax,Goods and Service Tax(GST) India.

"An overview of GST in Indian Economy", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 1, page no.785-792, January-2019, Available :http://www.jetir.org/papers/JETIR1901H08.pdf

"An overview of GST in Indian Economy", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp785-792, January-2019, Available at : http://www.jetir.org/papers/JETIR1901H08.pdf