This document discusses the impact of Goods and Services Tax (GST) on infrastructure in India. It provides an overview of GST, describing how it will merge various taxes into a single system. It outlines the current tax structure and rates in India. The document then analyzes how specific infrastructure sectors like real estate, power, logistics, and IT may be affected by GST, noting both opportunities like reduced taxes on materials but also challenges like loss of certain exemptions. In conclusion, it argues that GST has the potential to accelerate infrastructure development in India in the long run through increased efficiency and competitiveness.