The Discussion Paper is divided into four parts. Since GST would be further improvement over the VAT, part 1 begins with a brief reference to the process of introduction of VAT at the Centre and the States and also indicates the precise points where there is a need for further improvement. This part also shows how the GST can bring about this improvement. With this as the background for justification of GST, part 2 then describes the process of preparation for GST. Thereafter, part 3 presents in detail the comprehensive structure of the GST model. For illustrating this GST model further, there is in the end an Annexure on Frequently Asked Questions and Answers.