This document provides an overview of goods and services tax (GST) in India, including: 1. The journey to implementing GST over the past decade through constitutional amendments and legislation. 2. Key features of the GST system such as four indirect tax rates, a GST Council to make recommendations, and a common electronic portal for registration and returns. 3. Anticipated benefits of GST include reduced prices for consumers, fewer taxes and barriers to trade, and a broader, less evasive tax system.