Under the GST reforms, the previous four-tiered tax rate structure has been revised into what the Narendra Modi-led NDA government at the Centre says is a citizen-friendly ‘simple tax’—a two-rate structure of 18 per cent and five per cent.

‘GST reforms to boost savings, encourage growth, accelerate progress,’ says PM Modi in open letter to citizens

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‘GST reforms to boost savings, encourage growth, accelerate progress,’ says PM Modi in open letter to citizens