Goods and Services tax was introduced on 1 July 2017, and it is about to complete a year. It took so much efforts by the central government to implement GST successfully. GST rollout has subsumed all the central and state taxes in form of indirect tax. GST with the government’s objective of ‘one nation, one tax’ aims to deliver single tax system as applicable in the other countries. The GST is different in terms of categorizing taxes as per economic classes.