The goods and services tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services. In effect, GST provides revenue for the government.

The goods and services tax (GST) is a tax on goods and services sold domestically for consumption.
The tax is included in the final price and paid by consumers at the point of sale and passed to the        government by the seller
The GST is a common tax used by the majority of countries globally.
The GST is usually taxed as a single rate across a nation

India has launched the GST on July 1, 2017, implemented the following tax rates. 

A 0% tax rate applied to certain foods, books, newspapers, homespun cotton cloth, and hotel services.
A rate of 0.25% applied to cut and semi-polished stones.
A 5% tax on household necessities such as sugar, spices, tea, and coffee.
A 12% tax on computers and processed food.
An 18% tax on hair oil, toothpaste, soap, and industrial intermediaries.
The final bracket, taxing goods at 28%, applies to luxury products, including refrigerators, ceramic        tiles, cigarettes, cars, and motorcycles.