Articles 4th Sep 2025

The two-rate turn – How India’s GST is coming full circle and what it means for the masses

Authors

Harsh ShahPartner | Mumbai
Ruchita Shah
Ruchita ShahPartner | Ahmedabad

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Our Partner Harsh Shah and Associate Partner Ruchita Shah, have co-authored an interesting article titled “The two-rate turn – How India’s GST is coming full circle and what it means for the masses,” published on Lexology.

This article explores how India’s Goods and Services Tax (GST) is evolving toward a simpler two-rate structure, potentially delivering significant price relief particularly for essentials—while balancing revenue needs and economic simplicity.

Read the article here

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