1. Single Tax Structure: GST replaced multiple indirect taxes with a single tax, simplifying the tax structure.

2. Destination-Based Tax: GST is levied at the point of consumption, ensuring that the revenue goes to the state where the goods or services are consumed.

3. Input Tax Credit: Businesses can claim credit for the GST paid on inputs, thereby eliminating the cascading effect of taxes.

4. Composition Scheme: Small businesses with a turnover below a certain threshold can opt for a composition scheme, which involves lower compliance requirements.

5. Online Filing and Payment: GST compliance is largely facilitated through an online portal, making it more efficient and transparent.

6. Tax Slabs: GST is categorized into different tax slabs (0%, 5%, 12%, 18%, and 28%) based on the nature of goods and services.