(GST) Goods and Services Tax is a unified, multi-stage and consumption based tax charged on manufacture, trade, and consumption of goods and services. It replaces all the existing national and state tax systems like VAT, Service Tax, Entertainment Tax, Excise Duty, to name a few It eliminates the flowing effect of tax-on-tax which is dominating at present. GST is applicable to those who are into manufacturing, trade, e-commerce or services.