The Goods and Services Tax (GST), introduced in India on July 1, 2017, marked a monumental shift in the country’s taxation system. Before GST, the Indian tax structure was a complex web of indirect taxes imposed by central and state governments, leading to inefficiencies, double taxation, and a lack of transparency. The implementation of GST aimed to simplify this system by subsuming multiple taxes into a single, unified tax, thereby streamlining tax collection and enhancing the ease of doing ...