<h1>GST recommended RNR 15-15.5% with a dual-rate design to protect revenue, simplify taxation, and curb exemptions.</h1> The report recommends a combined national Revenue Neutral Rate of 15-15.5% (preferring 15%) and a pragmatic multi-rate design: a lower combined rate around 12% (6% centre + 6% states), a standard combined rate about 17-18%, and a combined demerit rate near 40% for specified luxury/sin goods. It urges a narrow, common exemptions list, phase-out of CVD/SAD and area-based exemptions, compensation rules for States during transition, and careful monitoring to contain inflation and improve compliance.