<h1>GST rate rationalisation drives higher gross GST collections and increased refunds, reflecting consumption and import growth.</h1> Gross GST receipts rose year on year with net GST revenue recording modest growth, driven by stronger import tax inflows and higher domestic consumption, while GST refunds expanded notably. The changes are attributed to the GST rate rationalisation implemented in late September, which lowered rates across a wide range of goods and services and influenced sales volumes, import receipts, and refund claims, altering the short term revenue composition.