Goods and Services Tax (GST) is a single indirect tax that replaced a patchwork of central and state levies in India from July 2017. It applies to the supply of goods and services and is collected at each stage of the supply chain, with businesses able to claim credit for the GST they paid on their own purchases (input tax credit).
GST is destination-based: the tax accrues to the state where goods or services are consumed, not where they are produced. Depending on whether a supply is within a state or across states, it is collected as CGST plus SGST, or as IGST.