An introduction of the Value Added Tax (VAT) at the Central and the State level was considered to be a major step – an important breakthrough – in the sphere of indirect tax reforms in India. If the VAT is a major improvement over the pre-existing Central excise duty at the national level and the sales tax system at the State level, then the Goods and Services Tax (GST) has a proven international record of bringing in significant improvement towards comprehensive indirect tax reforms in the country.
"We can live without religion and meditation, but we cannot live without human affection"
-Dalai Lama