Cabinet Secretary P K Sinha on Saturday said that government is working hard to implement the Good and Services Tax from 1st of April next year. Mr Sinha was speaking at the Chief Secretaries' Conclave organised by industry chamber PHD in New Delhi. Terming the GST as a game changer, he said, the GST and other path breaking reforms will be implemented as promised by the government. GST is a single indirect tax regime which will subsume most of the central and state levies including VAT, Excise Duty, Service Tax, and Central Sales Tax.