The Goods and Services Tax has been introduced in India with the purpose of unifying the tax structure such that it eases the process of tax exemption for several units. There have been several benefits of the GST for the Central and State Governments as it makes the process of administration easier, controls leakage in a better way and also increases the efficiency of the revenue system. For the industries and businesses, compliance has become easier and transparent. Manufacturers and exporters have also observed a gain as the overall cost of production has decreased. For the general consumer, GST relieves them of several other tax burdens as the single tax ends all other hassles.