K Balasubramanian

K Balasubramanian

The author is the Joint Secretary, Department of Revenue, Ministry of Finance, Government of India

K Balasubramanian

9 months on, GST next-gen reforms: Lower rates, larger base, higher revenue

The authors argue GST rate rationalisation has broadened the tax base, improved compliance and refunds, and boosted consumption, though its full impact will take longer to assess

Updated On: 24 Jul 2026 | 1:30 AM IST