The impact of GST on agriculture sector to be positive. It is probable that GST resolve the issue of transportation. GST provide India with its first National Market for the agricultural goods. There are lot of clarifications which need to be provided for rates for agricultural products. GST essential to improve the transparency, reliability, time line supply chain mechanism to ensure a reduction in wastage and cost for the farmers and retailers. GST help in reducing the cost of heavy machinery required agricultural commodities. There are certain food items like rice, sugar, wheat, flour which are exempted from CENVAT. Under the State VAT, cereals and grains are taxed at the rate of 4%. Agricultural products lot of licensing and number of indirect taxes under the current tax laws.