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The GST roll-out on July 1, 2017, evidenced the stepping stone toward accomplishing a goal of ‘One Nation–One Tax–One Market’. It has subsumed many indirect taxes, both at the Centre and State level. GST is expected to boost the GDP in the long run and contain tax evasion. The registration of the large number of assessee under GST will facilitate the effective implementation of GST thereby realizing benefits of uniformity of taxes, seamless credit to reducing the cascading effect. It follows a multi-stage collection mechanism where tax is collected at every stage and the credit of tax paid at the previous stage is available as a set off at the next stage of a transaction. To ensure a smooth transition, the government and all related nodal agencies like Goods and Services Tax Council, GSTN, etc. have been regularly taking decisions to resolve the issues being faced at various levels and coming out with FAQs. The unique features of the book are that the amendments made by the G.S.T. Council up to July 2022 have been included in the book and Numerical Questions with solutions have been given. Several charts have been included in the book for an easy and quick study of the subject. Also, a large number of Short Answer Questions on GST has been included in the book with Answers. The book is very well structured. The book starts with a brief summary tracing the manner in which GST has been introduced in India.