Solution:

• The Constitution (One Hundred and First Amendment) Act, 2016, introduced a national Goods and Services Tax in India from 1 July 2017.
• GST, or Goods and Services Tax, is an indirect tax imposed on the supply of goods and services.
• It is a multi-stage, destination-oriented tax imposed on every value addition, replacing multiple indirect taxes, including VAT, excise duty, service taxes, etc.
• Currently, the types of GST in India are CGST, SGST, and IGST.
• This simple division helps distinguish between inter-state and intra-state supplies and mitigates indirect taxes.