GST stands for “Goods and Services Tax”, and is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. Its main objective is to consolidates all indirect tax levies into a single tax, except customs replacing multiple tax levies, overcoming the limitations of existing indirect tax structure, and creating efficiencies in tax administration. Therefore, GST is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. However, there is a huge opposition against its implementation. The entire nation is apprehensive about GST and its implications.