Elimination of cascading tax through GST integrates goods and services and subsumes multiple indirect levies for seamless input relief. Justification for GST is eliminating the burden of tax on tax left by incomplete CENVAT and State VAT arrangements by integrating goods and services taxation, subsuming multiple central and state levies, and establishing a continuous chain of input tax set-off through production, distribution and retail to remove cascading effects and reduce compliance multiplicity.