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    <title>&#039;Next Gen GST&#039; precursor to eventual single tax slab GST: Sources</title>
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    <description>Proposed &#039;Next Gen GST&#039; reforms envisage a simplified two slab goods and services tax regime replacing the current four slabs, lowering certain rates and reducing exposure to tariff pressures, with implementation conditional on GST Council approval and intended as a transitional step toward a single unified tax rate.</description>
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