GST Relief or an Illusion: The Unseen Costs of GST Rate Restructuring

CA Shubhi Khandelwal , Last updated: 06 September 2025  
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The GST Council has introduced Next Generation GST reforms by simplifying the tax framework into a two-slab structure-5% and 18%-while eliminating the earlier four-tier system. Most items previously taxed at 12% have been moved to the 5% slab, except a select few that now fall under 18%. Similarly,

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Published by

CA Shubhi Khandelwal
(Chartered Accountant)
Category GST   Report

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