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Goods and Services Tax Bill or GST Bill, officially called as the Constitution Bill 2014 (124th Amendment Bill) is a proposal for the national Value Added Tax and will be implemented from 1st April, 2017. This ‘Goods and Services Tax’ will be a composite indirect tax to be levied on manufacture, sale and consumption of the goods and services all over the country and will be a replacement of taxes as levied by the state and central government. It is being predicted that the Goods and Services Tax will be a significant step towards a reformation of indirect taxation in India. The main motto of the GST is to abolish all indirect taxes in the

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