<h1>GST rate rationalisation prunes high-rate tariff items and restructures rates, easing classification disputes and expanding targeted exemptions.</h1> Recommendation to rationalise GST rates by pruning the highest-rate tariff list and reallocating many goods to lower rate bands to reduce classification disputes and provide relief; coupled with targeted IGST/GST exemptions and import concessions, clarifications on inter-state movement and reverse charge for raw cotton, and service-sector rate and input-tax-credit adjustments for restaurants, handicraft job work and IP transfer, to be implemented by mid-November.