GST is an indirect tax that will create a unified Indian market by harmonizing tax rates and structures across states. It replaces multiple taxes like VAT, excise, and service tax. The pre-GST system lacked harmonization of tax laws and automation, leading to delays, lack of cross-verification and assessment problems. GST will be charged on businesses, industries, central and state governments, and consumers. It will simplify compliance, remove the cascading effect of taxes, increase competitiveness, and lead to uniform prices and potentially lower prices overall. Various sectors like manufacturing, services, logistics, ecommerce, agriculture, telecom, and textiles will be impacted by GST in both positive and negative ways such as