The introduction of GST would be a compelling step in the reform of indirect taxation in India. GST is the spiral procedure of 17 indirect taxes and 22 types of cess are subsumed one single tax. GST is a simple tax but its implementation has been complex as it has a five mounded taxation slab for various commodities. It is nothing new most of the countries in the world are already implementing GST to make their goods internationally competitive. Expect that at the highest layer of 28% on luxury goods. 28% tax is the highest percentage of tax in the world when compared to the highest 17% of tax. There are many areas, which have to be understood properly to get the transition benefit from GST than the indirect taxation system and how it gives the impact in select industrial sectors. Implementation of Goods and Services Tax in India has affected a lot many industries and indirectly daily lives of Public. To reinstate existing indirect taxes such as Excise, Service Tax and state Value Added Taxes, GST has covered under its ambit all the goods and services that were previously taxed at almost same or increased rates.