<h1>GST simplification consolidates multiple central and state indirect levies into a unified tax to reduce cascading and complexity.</h1> The document explains migration to a simplified Goods and Services Tax regime that subsumes numerous central and state indirect levies, rationalises rates with reference to pre GST tax incidence, reduces cascading of taxes for many mass consumption items, and abolishes multiple cesses, resulting in a consolidated multi rate schedule intended to simplify administration and compliance.