About this document
GST Rate Rationalization Overview 2025 by VAISHALI PANCHAL is a document available to read on EtoBox.
The document discusses the current GST rate structure in India, which includes four primary slabs: 5%, 12%, 18%, and 28%, along with special taxes for certain items. It highlights the complications caused by multiple slabs, such as classification issues and an inverted duty structure, and suggests merging the 12% and 18% slabs for simplification. The document emphasizes the need for a phased approach to rationalize GST rates while addressing market concerns and engaging stakeholders.
- Author
- VAISHALI PANCHAL
- Language
- EN