GST is an indirect tax levied on Goods and Services. GST is one tax for the whole nation and it’s a destination based tax. It’s a single tax for the goods or services from the manufacturer / Service providers to the customers. The tax paid on each stage will be claimed in the subsequent stage as input tax credit. The GST paid for the Goods or Services is available for set off on the GST to be paid on the supply of goods and services. The final consumer will bear the GST charged by the last dealer.