India’s Goods and Services Tax (GST) regime, introduced in 2017, was aimed at unifying a complex indirect tax structure into a coherent “one-nation, one-tax” architecture. Yet over time, its multi-tier slab system—5%, 12%, 18%, 28%, plus cess—became a byword for classification disputes and consumer confusion. Fast forward to mid-2025: Prime Minister Narendra Modi unveiled a








