“…Mohamad Ali Roshidi Ahmad, Zuriadah Ismail, and Hazianti Abdul Halim (2016) [12] introducing the GST in Malaysia, government should have careful planning, detailed preparation, participation of community and extensive public education program is the key success in the implementation of GST for any country (Mohamad Ali Roshidi Ahmad¹*, 2016) [12] Shefali Dani (2016) [16] GST will simplify existing indirect tax system and will help to remove inefficiencies created by the prevailing current heterogeneous taxation system as long as there's transparent consensus over issues of threshold limit, revenue rate, and inclusion of petroleum products, electricity, liquor and real estate. Anil Kumar Bhuyan, Ranusaya Nayak (2017) [2] the implementation of the GST will be too delayed because of the conflict between state and center on issues related to the limitation of fiscal autonomy of states, constitutional amendments. One thing we can say that after the successful implementation of the GST will bring inclusiveness, excellence, innovation, accountability, uniformity, efficiency, and transparency in indirect taxation mechanism in the long run.…”