What kind of tax is GST?

Goods and Services Tax (GST) is an indirect tax. It has subsumed many central and state level indirect taxes like Central Excise Duty, Countervailing Duty, Service Tax, Additional Excise Duty, Purchase Tax, Entertainment Tax, Luxury tax, State Value Added Tax/Sales Tax. You can read about the Goods and Services Tax Act – Overview, Key Features and Criticism in the given link.

GST was implemented in India on 1st July, 2017. On 29th March 2017, the Central Goods and Services Tax Bill was passed in Lok Sabha and on April 06, 2017, it was passed in Rajya Sabha. 

Further readings:

1. GST – A Brief Overview on Slabs, Rates, Origin
2. Carbon Tax – Meaning and an Overview [UPSC Notes]