While the GST Council has undertaken several rounds of discussion on rate adjustments, the objective of a simple and streamlined rate structure has not been fully realised, note S&A Law Offices’ Smita Singh and Prateek Sagar.

The 57th GST Council Meeting, now rescheduled to 7 October 2026, carries particular significance as it comes nearly ten years after the introduction of GST and follows a gap of almost twelve months since the last meeting of the Council. Over the past decade, GST has evolved from a major tax reform initiative into a mature indirect tax system, supported by continuous efforts of the Council to rationalise rates, streamline compliance, and strengthen digital tax administration.
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