Table of Contents CERTIFICATE; DECLARATION ACKNOWLEDGEMENT; CHAPTER 1 INTRODUCTION; 1.2 STATEMENT OF PROBLEMS; 1.3 Hypothesis; 1.4 Objectives of the Study; 1.5 Research Methodology; 1.6 Literature Review: Chapter 2 Historical Evolution of GST in India; CHAPTER 3 INDIRECT TAX STRUCTURE IN INDIA: PRE-GST; Sales Tax in Independent India Customs Duty: Central Excise Duty: VAT (Value Added Tax) Service Tax: Entertainment Tax; Luxury Tax: Entry tax: Cesses: Problems in the existing Indirect tax system in India: Goods and Services Tax (GST): CHAPTER 4 CONSTITUTIONAL 101ST AMENDMENT ACT,2016; Constitutional Amendment bill 2015; CHAPTER 5 PLACE OF SUPPLY; Meaning and scope of supply; Definition of supply; CHAPTER 6 GOODS AND SERVICE TAX IN AUSTRALIA; CHAPTER 7. How GST will impact a common man's budget ; CHAPTER 8 Validity of GST Compensation Act: A Case Comment; CONCLUSION; BIBLIOGRAPHY.