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    <description>Robust GST collections in 2023-24 reflect consumption-driven economic resilience and improved compliance aided by GSTN data analytics and enforcement. Administrative reforms include CBIC guidelines concentrating initiation of CGST investigations at Principal Commissioner level, one-year investigation timelines, and senior-officer grievance redressal, while selection of GST Appellate Tribunal members is progressing to address a forthcoming phase of substantive dispute resolution. Political timing may delay GST Council decisions until the new government is formed, influencing future reform momentum and potential rate rationalization.</description>
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