GST has been implemented under Article 279 of the Indian constitution.

GST was the 122nd constitutional amendment bill introduced in the Parliament of India.

There is a provision of 5 years imprisonment for those who do not pay GST.

There are 5 rates of taxes in GST i.e. 0%, 5%, 12%, 18% and 28%.

Disposal of assets shall attract GST.

Tobacco shall be leviable to existing taxes as well as GST.

4 Laws i.e. CGST Act, UTGST Act, IGST Act & GST (Compensation to States) Act were passed in India

Know more about GST in India and steps to save tax on purchase of good: