At the time of July 1, Indian Prime Minister Moody and President Mukherjee formally implemented the GST Law, the largest tax reform bill in India since independence. Immediately, the scene of the session broke out burst of cheers. The complex tax system has made foreign investors discouraged by the huge potential of the Indian market. In order to attract foreign investment, Modi recently visited the United States during the United States and the well-known business leaders met, had vigorously propaganda GST will optimize the Indian market investment environment, but the major companies are still on the sidelines. In addition to partisan struggle, another major factor hindering foreign investment is inefficient and old bureaucratic. Goods and services tax in India whether the realization of "soft landing", whether normal, efficient operation remains to be seen.