BS EDIT: A Simpler GST, A Bigger Challenge

By Business StandardPublished On Sep 23, 2025

A New GST Structure

India has moved to a two-rate GST of 5% and 18%, with a 40% levy on select goods. The cess now remains only on sin items until pandemic loans are fully repaid

What It Means for Consumers

Lower GST rates, along with income-tax relief, are expected to lift demand. The government projects household savings of nearly ₹2.5 trillion

The Revenue Question

While reforms will cut costs for consumers and firms, the trade-off could be weaker tax collections, with states more exposed to revenue risks than the Centre

Debt Pressure on States

State debt has climbed to nearly 23% of GSDP, compared with 17% a decade ago. Including liabilities, it stands close to 28%, tightening fiscal room

The Uneven Burden

For about ten states, interest costs already exceed 10% of spending. Lower GST revenues could stretch fragile state finances even further

The Road Ahead

Experts urge widening the GST base, reviewing exemptions, and bringing fuels under the net. Simplification is a start, but sustaining revenue is the real test