---
title: "Goods and Services Tax (GST) in India | Model Diplomat"
description: "Goods and Services Tax (GST) is India's multi-stage indirect tax on goods and services, crucial for understanding the country's tax structure and compliance."
url: "https://modeldiplomat.com/learn/glossary/goods-and-services-tax-india"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- The Goods and Services Tax is a destination-based, multi-stage indirect tax levied on the supply of goods and services across India under the 101st Constitutional Amendment of 2016.
- What is the difference between CGST, SGST, and IGST?
- Which products remain outside the GST regime?
- How does the GST Council make decisions?
- What happened when the five-year compensation guarantee expired?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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On 1 July 2017, Prime Minister Narendra Modi launched GST in a midnight session of Parliament's Central Hall in New Delhi, subsuming over a dozen central and state indirect taxes into a single levy.

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