GST is applied on the supply of goods and services on the manufactured goods on the sale of goods and provision of services. GST is based on the destination- based consumption of taxes. GST is the dual tax system for both central and state. The tax which is paid to the central government is CGST and the tax which is paid to the government state government is SGST, if the good and services are imported inter-state supplies and it is considered as IGST. The taxes which are been replaced by GST are Central Excise Duty, Additional Duty of Excise, Additional duty of custom, Additional duty of Excise, Additional duty of custom, Special additional duty of custom, Service tax and many others. GST gives the advantage of settlement of taxes every month and state, the tax payment are been settled between the center and state in every specific period of time. The whole GST system will be backed by a robust IT system. In this regard, Goods and Services Tax Network (GSTN) has been set up by the Government. It will provide front end services and will also develop back end IT modules for States who opted for the same.