After lockdown, manufacturing and services purchasing managers’ index, core sector growth, passenger vehicle sales, railway freight have shown better performance. The GST collection reached ₹1.05 trillion, an increase of 10% on a year-on-year basis, and the collection was the highest in the last eight months. Andhra Pradesh, Chhattisgarh, Jharkhand and Odisha showed increases of more than 20%. There is a need to rationalize the rates to avoid inverted duty structure where tax rates on inputs are higher than those on outputs. Now, it is time to thick about the exemption list. Thirdly, RCM should be expanded. Number of tax rates should be reduced.
https://www.livemint.com/news/india/why-it-s-the-right-time-to-reform-gst-11605017912205.html