In terms of Section 2 of the Protection of Human Rights Act, 1993 (hereafter referred to as 'the Act'), "human rights" means the rights relating to life, liberty, equality and dignity of the individual guaranteed under the Constitution or embodied in the International Covenants and enforceable by courts in India. The Goods and Services Tax (GST), which was introduced on 1 July 2017, is considered a significant tax reform in India up to the date of its independence in 1947. The key aim behind GST's growth is to sub-substantiate all kinds of indirect taxes in India, such as the Central Excise Tax, VAT/Sales Tax, services tax, etc. It is expected that taxation structure focused on GST offers greater clarity in the tax system and raises the GDP rate from 1% to 2% and decreases tax robbery and corruption in the India. From the cosumer point of view, the biggest advantage would be in terms of reduction in overall tax burden on goods but implementation of GST tax structure in India hinders the basic Fundamental Rights (Food, Shelter & Clothing) of Individuals of India which leads to increase in prices of necessary goods and services. The paper underlines the Impact of GST tax structure on Common man hindering them to deprive from their basic needs. This paper mainly focuses on Impact of GST on persons with disabilities.