Goods and Services Tax- A Critical Analysis

Nupur Priyadarshi

The paper is about the biggest tax reform that our India went through as the tax structure has become now direct which was lately indirect since ages, this paper will introduce this indirect tax structure through different explanations, and will explain the principle behind GST Bill which was placed in parliament through122^nd Constitutional amendment. What was a non- GST regime and how will GST function with the salient features of GST and the advantages with the lacunae in it. Concerns which come with the GST Act has also been discussed further with more emphasis led on the vital 122^nd amendment made in Indian Constitution.