After implemention of the GST, both positive and negative effects on different industries. Many sector like manufacturing, electronics, telecom, education, banking, jewelery, tourism, logistics etc. The positive impact of the GST seen in the form of economic development of the country. The effect on export of goods services will be treated as zero rated supply under GST law. Import will be treated as interstate supplies are liable for IGST and BCD. In real estate sector 12% GST charges of property value are liable on all under construction properties, excluding the registration charges and stamp duty.In Entertainment Industry GST rate various from 18% to 28%. The tax rates are different in different states depending on type. The gold industry is the biggest market in the world. GST on the gold industry consumers 3% GST rate that applicable to 10% import duty and 5% making changes which leads to rising the jewelery prices in India.