GST Reforms 2025: Addressing Inverted Duty Structure & Boosting Manufacturing Competitiveness
Introduction The recent GST reforms approved by the 56th GST Council on 3 September 2025 mark a watershed moment in India’s indirect tax architecture. At its core is the principle of simplifying and rationalising rates and reducing compliance burdens while correcting structural distortions. Under the new regime, the erstwhile four-rate structure (5 %, 12 %,










