GST stands for Goods and Services Tax. It is a value-added tax levied on the supply of goods and services at each stage of production or distribution. GST is designed to be a comprehensive indirect tax system, aiming to replace multiple taxes levied by the central and state governments in India. Implemented in July 2017, GST seeks to streamline the taxation process, eliminate the cascading effect of taxes, promote transparency, and create a unified national market. Under GST, businesses are required to register and collect GST from customers on sales, while also being entitled to claim input tax credits for GST paid on purchases.

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