Background of GST :
The present structure of Indirect Taxes in India is based on three lists in Seventh Schedule to Constitution of India, which came into effect on 26- 1- 1950. These lists are mostly based on Government of India Act, 1935.
The provisions were based on situation prevailing in 1935. That structure has become outdated due to changes in situations, technology etc.
World has moved towards common Goods and Services Tax (GST) long ago. However, so far as India is concerned, GST is the tax for twenty first century [It is rightly said that India is like elephant. It takes time to start, but once started, it is very difficult to stop it].
Barring unforeseen circumstances, GST is likely to come into effect on 1-7-2017.