Gracy Tanwar, National Law University Odisha I. INTRODUCTION The implementation of the Goods and Services Tax (GST) on July 1, 2017, marked the most profound structural shift in India's indirect tax framework since the nation attained independence. By consolidating a fragmented landscape of numerous central and state levies into a unified, destination-based consumption tax, the reform achieved several critical objectives: the elimination of tax cascading, the creation of a seamless national...