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Conceived as a solution to the structural inefficiencies of India's fragmented indirect tax system, the Goods and Services Tax (GST) marked a decisive shift towards a unified, destination-based tax regime. However, its journey--from conception to implementation--has been neither linear nor straightforward, involving years of complex negotiations, institutional innovation, and the careful balancing of fiscal powers between the Union and state governments. The Indian GST offers a comprehensive account of the evolution and performance of the GST in India, serving both as an institutional chronicle and a policy blueprint. Drawing on Dwivedi's extensive first-hand experience, it offers a rare insider's view of the institutional dynamics, political negotiations, and administrative challenges underlying the design and implementation of India's GST. The book examines the Indian GST model within a comparative federal framework, drawing on the experiences of countries such as Canada, Australia, and Brazil. It provides a detailed evaluation of the performance of the GST and empirically analyses its impact on private investment in India. The Indian GST thus paves the way for the next phase of GST reforms, highlighting how crucial these reforms are to realizing the full potential of the GST and maximizing the efficiency and effectiveness of India's tax system.