BS EDIT: Urgent need for GST rationalisation

By Business Standard Editorial CommentPublished On Aug 29, 2024

Current GST structure

The GST system in India currently operates with a four-rate structure. There is a strong case for simplifying the rates to reduce complications

Calls for rationalisation

Finance Minister Nirmala Sitharaman emphasised in her Budget speech the need to simplify GST. The Council meet on Sep 9 will discuss possible changes

Proposed changes

Experts suggest moving to a three-rate structure, merging the 12% and 18% slabs into a single 16% rate to address inconsistencies

GST collection and challenges

Despite the rise in GST collection since implementation, the net collection as a percentage of GDP has remained stagnant

Compensation cess issue

The GST Council must soon decide on the future of the compensation cess. Options include incorporating it into the tax rate or phasing it out

Importance of timely reforms

Delaying GST rationalisation will postpone adjustments. Changes will enhance revenue collection, improve fiscal capacity, and help reduce Budget deficit