The Goods and Service Tax (GST) is the greatest and considerable circuitous expense change since 1947. The principle thought of GST is to supplant existing expenses like esteem included assessment, extract obligation, administration duty and deals charge. GST as it is known is good to go to be a distinct advantage for the Indian economy. The goods and service tax (GST) are a value added tax levied in India on the supply of goods and services. It is a comprehensive multistage, destination based on one nation one tax. Goods & Service Tax has made large scale changes in the working pattern of all the sectors of Indian Economy. One of the sectors is construction industry. GST on construction sector hiked to 18%. The government has hiked the Goods Service Tax Rate for the construction sector to 18% from 12%.