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In India, indirect taxes are an essential source of revenue for government. The introduction of GST in 2017 has transformed the country's indirect tax system, bringing a unified tax regime. Before the implementation of GST, India's indirect tax system comprised various taxes like Central Excise Duty, Service Tax, State VAT, Central Sales Tax, etc. These taxes were levied by the central and state government separately, leading to a complex tax system that needed to be understood and complied