With the increase of international trade in services, GST has become a global standard. GST will ensure that indirect tax rates and structures are common across India and increase the ease of doing business. In our country, where there are different stratas of society to be looked after, it's not possible to have an ideal GST. Subsuming of State Value Added Tax/Sales Tax,2. Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),3.

Source: Times of India June 29, 2017 06:59 UTC