The GST (products and services tax) is a type of tax that applies to both goods and services. GST is a single tax on goods and services that are supplied directly from the manufacturer to the consumer. Previously, in India, tax rates varied from state to state, and there were numerous types of levies to contend with. By imposing a single tax, the GST dismantled that complex structure and enabled financial unification. The consumer, the manufacturer, and the government have all benefited from it. Previously, the cost of most goods and services was inflated by a slew of hidden taxes, but today, because there is only one tax from the manufacturer to the consumer, taxes paid to the final consumer will be completely transparent. GST has the potential to increase revenue efficiency.