GST and Its Aftermath: Is Consumer Really the King? takes a close look at the ongoing debate on the indirect tax reform initiative in India. It explains in simple, layperson parlance the complex structure of indirect taxation in India—both in the past and in the present—and sheds light on the various dimensions of the tax system and how it affects all our lives. This thought-provoking assessment of GST presents the ideas and concepts that gave birth to this new system of taxation and discusses its immediate implications on the Indian economy. Just as GST is meant to empower consumers, this book is designed to empower citizens!