Indian government has implemented various taxes at all possible levels - sales tax, excise duty, octroi, fringe benefit, countervailing duty - just to name a few, the government announced an ambitious plan to roll out a unified tax system - the Goods and Service tax - which was to combine all these taxes and simplify the entire system for the state, centre, enterprise and end consumer. The key highlight was the implementation of Dual GSTs - one by the centre and one by individual states. The new legislation will be introduced with the intention to harmonize various disparate laws to ensure effective implementation and execution of the tax system. The rates for goods will be different from that for services while necessary goods will receive the benefit of lower taxes. The Finance Minister has commented that he believes the combined rate to be in the range of 14-16%. This paper explaining in details of Goods and Services Tax (GST) what will the Impact on Prices of Goods and Services and what will the Benefits of Dual GST. The paper also summarizes the Roadmap to GST. Keywords : GST, Dual GST, CGST, SGST, CENVAT, reduction, taxable event, collection model, Uniformity, implementation