The primary objective of GST implementation in India was to streamline the indirect tax system, eliminate cascading effects, and create a unified national market.

Value Added Tax (VAT) is not a type of GST levied in India. GST comprises Central GST (CGST), State GST (SGST), and Integrated GST (IGST).

Under GST, 'supply' encompasses the sale of goods or services, barter exchange of goods or services, and import of goods or services.

The highest GST rate applicable in India is 28%.

Agriculture is not covered under GST. However, certain agricultural products may be subject to GST if they are processed or packaged.

The Input Tax Credit (ITC) mechanism under GST allows businesses to offset the GST paid on inputs against the GST payable on outputs, preventing cascading of taxes, promoting transparency, and accountability in the tax system.

While GST implementation has led to reduced compliance burden for businesses, simplified tax structure, and creation of a unified national market, it is not necessarily true that it has increased tax revenue for the government.

The GST Council is the apex body responsible for making decisions related to GST. It comprises representatives from the central and state governments and is chaired by the Union Finance Minister.

Robust IT infrastructure is not a challenge faced during the implementation of GST in India. However, initial disruptions due to the transition to a new tax system, complexity of the GST structure, and lack of awareness among businesses and consumers were some of the challenges encountered.

GST implementation has led to increased formalization of the informal sector as businesses strive to comply with the new tax regime.

The e-way bill system under GST facilitates the movement of goods across state borders, helps to prevent tax evasion and ensure compliance, and provides real-time tracking of goods movement.

GSTR-4 is not a type of return filed under GST. GSTR-1, GSTR-2, and GSTR-3 are the primary returns filed by businesses under GST.

The impact of GST on the prices of goods and services varies depending on the product or service. Some prices may have increased, while others may have decreased or remained unchanged.

The impact of GST on the competitiveness of Indian products in the international market varies depending on the product and the market. Some products may have become more competitive, while others may have become less competitive.

The future outlook for GST in India is uncertain and depends on various factors such as economic conditions, political developments, and the performance of the GST system itself.