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<h1>GST rate rationalisation requires suppliers to pass on savings to consumers, with authorities monitoring compliance and enforcing penalties.</h1> Reorganisation of the goods and services tax introduces a two slab framework for most products and zero rating for specified essentials, effective on the announced commencement date. The announcement imposes a pass through obligation on suppliers to pass on benefits of lower GST rates and commits executive authorities to monitor compliance and take strict action against those who do not transfer the benefit to consumers, with ongoing ministerial oversight and engagement with trade associations.