The idea of a Goods and Services Tax (GST) for India was first mooted sixteen years back, during the Prime Minister ship of Shri Atal Bihari Vajpayee. Thereafter, State Legislatures of different States have passed respective State Goods and Services Tax Bills. After the enactment of various GST laws, GST was launched with effect from 1st July 2017 by Sh.Narendra Modi, Hon'ble Prime Minister of India in the presence of Sh.Pranab Mukherjee, the then President of India in a mid-night function at the Central Hall of Parliament of India.