The next-generation GST reforms represent a significant step towards simplifying India’s indirect tax system. Now people can avail the benefit of GST reforms, which were already implemented on the 22nd of this month. Under the new structure, the GST council has simplified the earlier four-tier structure of 5 per cent, 12 per cent, 18 per cent, 28 per cent into a two-tier structure of 5 per cent and 18 per cent. By reducing the tax rate on a wide range of goods and services, the reforms are bringing substantial relief to citizens.