The Government has said it is working on a special information technology platform for smooth implementation of the proposed Goods and Services Tax (GST), which will subsume various levies imposed by centre and states.Speaking in New Delhi, Central Board of Excise and Customs (CBEC) Chairman S Dutt Majumder said the IT special purpose vehicle (SPV) christened as GST N (Network) will be owned by three stakeholders — the Centre, the states and the technology partner National Securities Depository Ltd. (NSDL).He said GST can not be implemented unless it is supported by robust IT infrastructure.Finance Minister Pranab Mukherjee, in his speech for Budget 2010-11, had made a case for creation of information technology infrastructure for improving tax administration.