As we all know it is Goods & Service Tax. Basically it a single tax which replaces various kinds of taxation that was there earlier like VAT (Though VAT is still there for Liquor Items ), CST, EXCISE, SERVICE TAX, etc. So ultimately it a very good thing to have theoretically but the practicality it is bit different.
It has impacted both buyer & seller but it has really impacted severely to the small traders & small eCommerce sellers in EBAY or Amazon. See my article below.
Product - 0%, 5%, 12%, 18%, 28%
Service - 18%
GST IMPACT ON SMALL TRADERS / ECOMMERCE SELLERS
From Buyers Prospective,
Always no matter whatever the taxation system is the buyer has to carry the burden of it, so see below how it affect a buyer,