The Goods and Services Tax (GST) is a comprehensive tax on the manufacture, sale and consumption of goods and services at a national level. The new system is set to be a game changer, once it is implemented from the proposed date of July 1, 2017. GST is a Tax that will be levied on every value addition. The Central GST is the areas where the states has the powers and the state GST where the state has taxation capabilities. The Integrated GST is not for movement of goods within the states of the Indian union. This will collected by the union however will be transferred over to the states. Thus it is essential to rolled over in the entire nation simultaneously when it comes out.