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Sentiment analysis or opinion mining is the area of research in Natural Language Processing (NLP) and text mining which deals with the systematic identification of subjective information from user generated text. At a more fine-grained level, aspect-based sentiment analysis focuses on the targets of users’ opinions and determining sentiment orientation of these opinions. Among different tasks of aspect-based sentiment analysis, aspect extraction is the key task which includes extraction of both explicit and implicit aspects. Due to the complexity of implicit aspects, not much effort has been put forward to solve the problem while explicit aspects have been studied extensively in the recent past. Existing approaches for implicit aspect extraction have focused on specific type of aspects and have neglected the actual problem. Therefore, in this paper, we have proposed a multi-level approach which identifies implicit …