It is an indirect tax

Goods and Services Tax (GST) is the tax we pay when we buy goods and services.

A seller includes the GST amount in the total sale price of the goods and services.

We pay minimum GST for essential services and goods; we pay maximum GST for luxury items.

The GST we pay is split equally between both the central and state governments as Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST).