This paper is a brief description of the historical scenario of Indian taxation and its tax structure. Then why
there is a need for the change in tax structure from traditional system to GST model. There are mixed
response, inexplicit, arguments and opinions among the Manufactures, traders and society about the Goods and Services Tax
(GST) to be implemented by Government of India from 1stApril 2017 this year. Various news organizations from all around the
world focused on the bill unifyingthe country and it being an achievement of the government. Evolution of GST has be detailed
discuss in this paper as the background, silent features, challenges, revenues, distribution of revenues ,Problems, efforts of
government, various GSt Council meetings, Different tax rates etc. The implementation of a comprehensive GST in India is
expected to lead to efcient allocation of factors of production thus leading to gains in GDP and exports. Though a number of
initiatives by the various machineries at the Centre, the present taxation regime is marked as cumbersome, complicated and
unfriendly.