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Goods and Services tax is an Indirect tax applicable to all businesses which earn their incomes from the sale of goods and products. The tax is imposed by the Central Government (CGST) and the State Governments in India (SGST). Although the tax is to be paid by businesses, its burden falls on the end consumers of the products and services. The tax rates of GST are decided by the GST Council with the goal of achieving “One nation One tax“ in India. Besides payment of GST, filing GST returns and obtaining GST registration are also mandatory compliances under the GST Act, 2016.