Goods and Service Tax (GST) is a tax system used by many countries to prevent double taxation. India implemented GST in 2017, following other countries like France, Germany, and Japan. GST is a single tax on goods and services for domestic use, providing revenue for the government. This review paper examines the impact of GST on different countries' economies and societies. It discusses how GST affects various industries and analyzes researchers' findings on its future implications, particularly in India.