What are the tax implications for Resident Individuals investing in GCP PMS ?

The U.S. doesn't impose capital gain tax, but India does.

Long-Term Capital Gains – Applies if you’ve held stocks for more than 24 months before selling them for gains, then you will be liable to pay capital gains tax rate of 20% plus applicable fees & surcharges.

Short-Term Capital Gains – Applies if you’ve held stocks for less than 24 months before selling them and earning capital gains. Such gains will be added under your taxable income and taxed as per your income tax slab.