https://www.iasexam.com/simpli....fied-two-rate-gst-st

Simplified Two-Rate GST Structure UPSC

The Centre has proposed a crucial reform in India’s Goods and Services Tax (GST) regime: a simplified two-rate structure, recently endorsed by the Group of Ministers (GoM) on GST rate rationalisation. This landmark move aims to streamline the indirect tax system, foster growth, and address many long-standing complexities of the GST framework.

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