<h1>Rupee rises 26 paise to 87.13 on GST overhaul prospects, risk-on mood, weaker dollar and credit upgrade</h1> Rupee appreciation of 26 paise to 87.13 against the US dollar is attributed to market optimism over a proposed restructuring of the Goods and Services Tax (GST) and improved risk sentiment following a high-level US-Russia meeting. The proposal would replace current multiple GST slabs with two primary rates (5% and 18%) plus a special 40% top bracket for certain demerit goods, subject to GST Council approval. Analysts note supporting factors include weaker dollar and lower crude, while increased importer dollar demand and upcoming US housing permits data may limit gains; domestic equity flows and a recent sovereign credit upgrade also influenced markets.