<h1>GST rate rationalisation aims to simplify slabs and ease compliance, while states demand assurances for revenue protection.</h1> The GST Council proposal compresses GST slabs by moving many items from intermediate rates to lower bands, introduces a special high levy on select sin and ultra-luxury goods, and targets duty inversion correction. The reform rests on three pillars-structural reform, rate rationalisation, and ease of living-and includes technology-driven registration, pre-filled returns and automated refunds. Affected sectors such as textiles, fertiliser, renewable energy, automotive, handicrafts, agriculture, health and insurance are expected to benefit. Several opposition-ruled states demand revenue protection or compensation for potential losses, while some allied state ministers support the proposal.