The paper provides the data handling and technical aspects of working of the GPS SPS-Standard Positioning System followed by the brief overview of the implementation of the system. The basic architecture of GPS segments is discussed viz. Space segment & Control segment. In order to efficiently track objects on earth, the satellites in the constellation have to execute certain
operations such as, C/A code generation, modulation, frequency planning etc. All the procedures have been explained and illustrated with appropriate figures. The navigation message format along with the super-frame structures that gets transmitted by the satellite are exemplified with detailed study. Also, when this data is made available to the GPS receiver on earth, it has to decode it correctly. Hence, various information decoding algorithms are studied and the significance of each is demonstrated. Finally, the system methodology is described and hardware implementation is illustrated with the outcome. Thus, this paper facilitates to have a better understanding of GPS SPS system working for navigation and tracking operation and it also provides the brief overview of the system implementation.