GST RATES AND RATIONALIZATION AND TRIBUNAL APPEALS PROCEDURE

AUTHOR – SHRIRANG KASHYAP, STUDENT AT DECCAN EDUCATION SOCIETY’S SHRI NAVALMAL FIRODIYA LAW COLLEGE

BEST CITATION – SHRIRANG KASHYAP, GST RATES AND RATIONALIZATION AND TRIBUNAL APPEALS PROCEDURE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 64-66, APIS – 3920 – 0001 & ISSN – 2583-2344.

Next-Generation GST Rate Rationalisation: Inception of a Simplified Tax Regime (Effective 22 September 2025)

In a landmark recalibration of indirect taxation, the GST Council, at its fifty-sixth meeting on 3 September 2025, unveiled a sweeping overhaul—slimming the multiplicity of tax slabs into a more coherent framework that shall take legal effect on 22 September 2025