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    <title>GST Knowledge Series #3: GST Rate: An Unresolved Issue</title>
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    <description>Determination of the GST rate depends on the revenue neutral rate (collections proposed to be subsumed divided by the estimated GST tax base) and on contested elements of that base - exemptions, out of scope supplies, phased inclusion of specific goods, and thresholds. Divergent technical estimates and political views have produced conflicting RNRs and rate structure proposals (multi tier rates, exemptions and special rates), while the GST Council&#039;s role on floor rates and an additional temporary interstate tax further shape rate policy.</description>
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    <pubDate>Wed, 29 Jul 2015 16:25:10 +0530</pubDate>
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      <title>GST Knowledge Series #3: GST Rate: An Unresolved Issue</title>
      <link>https://www.taxtmi.com/article/detailed?id=6359</link>
      <description>Determination of the GST rate depends on the revenue neutral rate (collections proposed to be subsumed divided by the estimated GST tax base) and on contested elements of that base - exemptions, out of scope supplies, phased inclusion of specific goods, and thresholds. Divergent technical estimates and political views have produced conflicting RNRs and rate structure proposals (multi tier rates, exemptions and special rates), while the GST Council&#039;s role on floor rates and an additional temporary interstate tax further shape rate policy.</description>
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      <pubDate>Wed, 29 Jul 2015 16:25:10 +0530</pubDate>
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