(A) The History :-

1.with introduction of GST in 1954, France became the first country ever to introduce GST.

2.Its introduction (as a value added tax) was required because very high sales taxes and tariffs encourage cheating and smuggling.

(B) the system :-

1. Following the duel system of GST, it was introduced and is implemented under two-fold system; i.e;

   1.1 CGST (including) :
       1.1.1 Central excise duty
       1.1.2 Service tax ; and ;
       1.1.3 Additional duties of customs
    1.2 SGST (including) :
       1.2.1 Value-added tax
       1.2.2 Central sales tax
       1.2.3 Entertainment tax
       1.2.4 Luxury tax
       1.2.5 Octroi
       1.2.6 Lottery taxes
       1.2.7 Electricity duty
       1.2.8 State surcharges related to supply of goods and services ; and;
       1.2.9 Purchase tax

2. Personal end-consumers of products and services cannot recover GST on purchases, but businesses are able to recover GST (input tax) on the products and services that they buy in order to produce further goods or services that will be sold to yet another business in the supply chain or directly to a final consumer.

3. Certain exemptions on :-
  3.1 Transactions with government officials
  3.2 Transactions with  diplomatic missions
  3.3 Transactions relating to exports
  3.4 Goods and services specifically listed
                     are exercised by the government.