CGST, SGST, IGST AND UTGST are the four different types of GST. These support major economic development programs. In 2000, Atul Bihari Vajpayee formed the committee to study about GST and its value in India under the lead of finance minister Asim Dasgupta of West Bengal. He then was given the complete charge for preparing and completing the model on GST. This made a historically remarkable move by Modi government in this two ruling periods.