The document discusses the impact of India's Goods and Services Tax (GST) on middle-income earners. It notes there has been debate around whether GST will increase or decrease prices for basic goods. Middle-income consumers are concerned prices for necessities may rise significantly under GST. While manufacturers and traders have differing views, GST brings India more in line with global economies by reforming the country's tax system. The paper aims to examine GST's background and impacts in India.