The introduction of Goods and Services Tax in India is part of long process of tax reform in India. It has been brought through a constitutional amendment act.  The issue of tax cascading was a serious impediment in the realisation of a rationalised tax regime while the need on an integrated indirect tax system was an all time necessity. These concerns led to a step by step movement in the direction of tax reform. Initially the VAT regime was established which recently got replaced with the GST. The GST in India is of a particular type with certain important aspects of it. This paper attempts to discuss the entire shift in the taxation system with the introduction of Goods and Services Tax.