Resumen
The paper highlights a brief analysis of GST which would bring a substantial change in the purview of indirect tax in India. Basically, it is called the mother of indirect tax as it will subsume most of the indirect tax leading to a lucid ambiance for tax payer to deal with it. The paper depicts the background and mission of proposed GST and its repercussion on Indian industry with special reference to automobile sector. The paper further reconnoitres the significance of GST and finally draws out the conclusion.