In the summer of 2016, the Parliament of India approved the Goods and Services Tax (GST) legislation to simplify the current multilayered federal, state, and local indirect tax structure. The GST legislation has pushed the economy one step closer to a common national market i.e. free movement of capital and services. Doing business now has become easier. This hassle-free movement of the goods enables smoother transport thereby plugging in the logistical inefficiencies and will have cost and efficiency implications for businesses as well as for tax administration authorities. This institutional discontinuity in taxation affects business in a major way and this research proposes to understand the success and areas of reform that such a massive change might imply.