The demand of the Indirect Tax reform was started by the then Finance Minister Shri V. P. Singh in 1986 in the Rajiv Gandhi’s cabinet and then a Modified Value Added Tax (MODVAT) was introduced in India. The Prime Minister Shri Atal Bihari Bajpayee proposed GST in 1999 and accordingly a committee was formed to discuss about the design of a model of GST in India under the Chairman of Asim Dasgupta, Finance Minister of West Bengal. In 2003, a task force was formed by the Atal Bihari Bajpayee Government under the Chairman of V. L. Kelkar who recommended the implementation of GST in its report. In 2004, UPA Government came to power and Manmohan Singh became the Prime Minister and Shri P. Chidambaram became the finance minister. The Value Added Tax (VAT) in state level was introduced w.e.f. 1^st April, 2005. Shri P. Chidambaram proposed GST in Dr. Manmohan Singh’s government in February, 2006 and declared that GST would be implemented by 1^st April, 2010. An empowered committee was formed in 2008 with the state finance ministers. In 2011, the Left Front Government of West Bengal was defeated by the Trinamool Party under the leadership of Smt Mamata Banerjee. Shri Asim Dasgupta of the Left Front party resigned as the head of GST Empowered Committee though a major portion of the work has been completed by him and Shri K. M. Mani the Finance Minister of Kerala took charge as the Chairman of the Empowered Committee. The Empowered Committee submitted its report to the Government. The UPA Government introduced 115^th Constitution Amendment Bill on the 22^nd of March, 2011 in the Lok Sabha but the Bill was referred to the Standing Committee on finance on 29^th March, 2011 whose chairman became Yashwant Sinha after having objection from the opposition party BJP led NDA. In 2014, BJP led NDA came to power. The new Finance Minister Shri Arun Jaitley declared that GST would be implemented w.e.f. 1^st April, 2017. The 122^nd Constitution Amendment Bill was passed in both Lok Sabha and Rajya Sabha and also the Bill was ratified by 23 states as per the Constitutional provision. The President Shri Pranab Mukherjee gave his assent on the 8^th September, 2016 and then it became Goods and Services Act, 2016 after the Constitution (101^st Amendment) Act, 2016. Finally, the GST was implemented in India w.e.f. 1^st of July, 2017.