Abstract
India has implemented the Goods and Services Tax, an indirect tax, to help and promote the nation’s economic expansion. The Goods and Services Tax Bill has been enacted in the majority of developed nations. In India, GST was established in 1999. A committee was set up to design the model of GST. But GST was re-launched on 1 July 2017 by the Indian government. There was a lot of uproar in favor of its introduction. All of the different taxes levied by the federal and state governments were replaced with the GST. The phrase “One Nation, One Tax” refers to the fact that all taxes must be paid in one location nationwide. The report thoroughly examines the effects of GST in India. The study offers sentiment analysis and bibliometric visualization of GST. It was discovered that the government implemented the GST in order to tax everyone in the nation and stop the flow of illicit money. However, it was noted that many Indian residents’ feelings were conflicted. Therefore, it is advised to review the structure and maintain a focus on ongoing development.
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