The Goods and Services Tax (GST) is likely to be legislated in 2017, close to one and a half decades after it was first mooted. The recent passage of the Constitutional Amendment Bill, as well as the release of the model GST laws, indicates the government’s determination to implement an efficient tax system. To better understand the impact of the GST on the warehousing sector in India, CBRE Research conducted a survey of leading warehousing space occupiers to gauge their views on the new taxation regime; understand their strategies in the post GST era; and ascertain the impact of the GST on their overall business and operating costs.