The advent of the GST regime in India has given rise to a number of queries, especially in the mind of the average person. GST CONCEPTS FOR THE LAYMAN intends to give an honest and simple overview of the Goods and Services Tax and its various facets. It explains how GST is a single tax on the supply of goods and services, which starts with the manufacturer, right down to the consumer. Essentially, GST is a tax on value addition at each stage. Chartered Accountant turned Advocate Avinash Poddar highlights the perceptions and expectations of the nation, that GST will embody the concept of “one nation, one tax.” With his vast knowledge of the taxation system in India, Poddar examines GST from the point of view of the average Indian.