Anirban Dasgupta, Sujit Deb, Achintya Bhattacharjee
GST implementation in India, including in the construction industry, represents a major shift in the tax regime. It was supposed to streamline indirect taxes, increase the efficiency of economic activity and promote market integration. Since its inception, GST reforms have vastly affected job creation, skill development, and labour market dynamics, besides the economic objectives. This study is a Systematic Literature Review (SLR) of articles from the academic literature published from 2017 to 2025 to examine the impact of the implementation of the Goods and Services Tax (GST) in India on the job market. In an effort to build on the existing research, the review adopts the framework of Theories (T), Contexts (C), Characteristics (C), and Methodologies (M), to gather and summarise the different types of research conducted on GST and employment. The results indicate that GST has been a stride towards greater economic formalisation, greater digitalisation and improved tax compliance which has generated job creation opportunities, particularly in the organised sectors and GST related service sectors. But job market disruptions have also occurred in the short-term and adjustments in work relationships in different sectors have been problematic for informal business, small companies and to low-skilled workers. The review highlights the increasing requirements of digital and financial and compliance skills in the evolving labour market. There is growing interest in this topic among academics, but there is an important research gap in understanding regional differences, long term job outcomes and specific impacts on various industries. The study concludes with a proposed TCCM-based research agenda for improving the research in this area.