<h1>Goods and Services Tax unified India's indirect taxes into a dual, destination-based VAT with IGST, compensation and IT-enabled compliance.</h1> GST unified multiple central and state indirect taxes into a destination-based, value-added dual levy with constitutional amendments enabling concurrent Centre and State legislation, creation of the GST Council, IGST apportionment for inter-State supplies, exclusion of alcoholic liquor, and compensation to States. The design provides CGST/SGST for intra-State supplies, IGST for inter-State supplies to preserve input tax credit continuity, multiple rate bands with a compensation cess on select goods, zero-rating of exports, threshold and composition schemes for small taxpayers, and IT-enabled compliance and settlement through GSTN, e-way bills and anti-profiteering mechanisms.