The study provides estimates of the overall incidence as well as the distribution and burden of (GST)General Sales Tax across household welfare levels by using the latest available household data. The analysis is carried out at the national, regional and provincial levels, for food, non-durable and durable expenditure items. In this study, social weights are calculated so it be can helpful to know that which goods are more important for poor as well as for rich. From the perspective of equity, GST is known to be a regressive tax, which hurts poor. Overall, it affects every household. Contrary to the belief this study finds GST slightly progressive. The regressivity in GST appears at provincial level mostly in Sindh and at one-time period Baluchistan also have regressive tax. However overall it is progressive. Results using distributional characteristics approach show that taxes on items such as vegetable ghee, sugar and basic fuels is hurting the poor. poor households fronting a very comparable level of GST tax incidence matched to the richer households even though clear dissimilarities in consumption mainly due to letdown(failure) of the government to bring more services such as real estate, legal services, financial services and recreational activities inside GST net. Thus, even though poor are being punished by bringing more or equal ratio of products inside GST tax net as compare to richer households. By check that is GST severely effect middle class or not? and the results appeared in favour of middle class, there is no such kind of tax exist which targets or hurt middle class. Middle class is having a progressive GST incidence inside middle income groups. Supervisor:- Dr. Mahmood Khalid Co supervisor:- Muhammad Ali Kemal