In a diversified country like India, GST literacy has become increasingly complex, as it has assumed greater importance in the recent years. Tax literacy is a specialised branch of financial literacy. GST is one of the biggest indirect taxation reforms in India which will facilitate tax collection and eventually boost the economic development of a country. The book contains several topics such as background of taxation system in India, canons of taxation, GST Council, merits and demerits of GST, registration of business under GST system, Zero Rated Supplies in GST, GSTN, GST Slabs in India, comparative study of GST in India and abroad, calculation of Input Tax Credit etc. The bookpresents the competency level of GST literacy of the taxpayers in the State of Sikkim.The comparative study of GST literacy level amongst the consumers and retailers of the East district of Sikkim has been analysed and discussed.The book also presents the GST Literacy initiatives taken in various countries like; Australia, Canada, Singapore, New Zealand, United Kingdom, Malaysia, South Korea and in different states of India.