India’s indirect tax system was once complex due to multiple taxes imposed by the central and state governments. However, in 2017 goods and services tax (GST) was introduced to establish a unified, technology-driven tax regime. Key goals included easy compliance and reducing tax evasion. Artificial intelligence (AI) is emerging as a powerful tool in tax administration. In this article, the authors explore AI’s role in strengthening GST implementation in India, particularly in curbing tax evasion, while also evaluating its impact on business ease.