0GST means Goods and Service Tax. It is an Indirect Tax whose burden is ultimately borne by the utimate consumer. It is a supply based tax which is levied on the supply of all taxable Goods and Services and Input Tax Credit is provided. It has subsumed 17 indirect taxes and 22 cess of India like VAT, CST, SAD, Central Excise Duty, Additional duty of excise, Service Tax, Central Cess etc. Its motive is 'ONE NATION ON TAX'. It has been rolled out on 1st of July 2017 in all over India except J & K.
