---
title: "Goods and Services Tax Definition | Model Diplomat"
description: "The Goods and Services Tax is India's comprehensive indirect tax on goods and services, effective since July 1, 2017, simplifying the tax structure."
url: "https://modeldiplomat.com/learn/glossary/goods-and-services-tax"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- The Goods and Services Tax is a comprehensive, destination-based indirect tax levied on the supply of goods and services in India, subsuming most prior central and state indirect taxes since 1 July 2017.
- Which constitutional articles form the basis of GST in India?
- How are votes weighted in the GST Council?
- Which goods remain outside GST as of 2026?
- What did the Supreme Court rule in Union of India v. Mohit Minerals (2022)?

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

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On 1 July 2017, the Government of India launched GST at a midnight session of Parliament, replacing seventeen central and state indirect taxes and creating a unified national market across all then-29 States and Union Territories.

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