tilization based tax connected with respect to products furthermore, administrations at the spot of its utilization. The proposed model of GST is ―”Dual GST” including Central and State segment charging at the same time on the regular base. It likewise addresses the falling impact of tax on expense of merchandise and enterprises. Other nation’s involvement in GST has turned out to be an effective tax accumulation framework. The usage of GST creates more income as it expands the tax base and disintegrates the tax evasion. This paper features the GST suggestions on tax structure, rate and consistence.