A Study on Goods and Services Tax (GST)

Goods and Services Tax is an indirect tax which is imposed in India to enhance and support theeconomic growth of the country. Most of the Developed countries have implemented Goods andServices Tax Bill (GST). However, in India, GST was established in 1999. A committee was setup to design the model of GST. But GST was re-launched on 1 July 2017 by the Indiangovernment. There was a big hue and cry for its implementation. The GST replaced all themultiple taxes which were taken by state and central government. That is why it is said ‘OneNation One Tax’ which means there is no need to pay any other tax in all over the country. Thestudy systematically reviews the impact of GST in India. The study provides the bibliometricvisualization and sentiment analysis of GST. It was found that the government’s motive of GSTwas to bring all the people of the country under the tax and to prevent the flow of black money.But it was observed that lots of Indian citizens’ sentiments were in a dilemma. So, it isrecommended to revisit the structure and keep a scope of continuous improvement