The Goods And Service Tax Is A Concept That Has Been Existing For More Than 60 Years. Many Countries Have Adopted This System Of Taxation With The Intent To Reap The Benefits Of The Gst While Improving The Growth Of The Economy. Although Gst Has Benefited Some Of The Countries Having This System Of Taxation, The Methods Of Implementing The Gst Vary From Country To Country. A Comparison Of The System Adopted In Those Countries May Give Some Ideas To Find Out The Important Points That Can Be Used To Adopt And Maintain The System. Hence, The Present Study Aims To Compare The Indirect Tax Pattern In India With That Of Nigeria And Highlight Significant Differences And/ Similarities As Well As Benefits Drawn From The Implementation Of The Act To Suggest The Best Way Forward Based On The Findings..