Скачать или смотреть India's GST 2.0 Overhaul: The New Simplified Tax System & Its Massive Economic Impact

India's indirect tax landscape is undergoing its most significant transformation since 2017 with the GST 2.0 overhaul, effective September 22, 2025. This video breaks down the radical shift from a complex multi-tiered structure to a simplified, two-rate system: a 5% 'Merit' rate for essentials and an 18% 'Standard' rate for most goods and services. We'll explore the expanded 0% 'Exempt' rate for crucial items like individual health and life insurance premiums, UHT milk, and Indian breads, as well as the new 40% 'Demerit' slab for luxury and sin goods.
Discover how this reform aims to boost domestic consumption, enhance tax compliance, and stimulate GDP growth by 20-30 basis points. While the automotive (mass-market), cement, and insurance industries are poised for significant demand-led growth due to substantial tax reductions, sectors like textiles and MSMEs continue to grapple with challenges such as the Inverted Duty Structure and compliance costs.
We'll also delve into the strategic policy goals, the continued evolution of the Input Tax Credit (ITC) mechanism, and the government's approach to administrative refunds for Inverted Duty Structure anomalies. Understand the critical role of technology and simplified compliance measures for small businesses, and the ongoing debate about fiscal federalism and state revenue concerns in the post-compensation era. This is your essential guide to navigating India's next-generation tax architecture and its profound impact on consumers and businesses nationwide.

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Chapter Timestamps (for a 6:00 video):
• 0:00 Introduction to GST 2.0 Overhaul: Get a quick overview of India's major tax transformation, effective September 22, 2025.
• 0:30 From Complex to Simple: The New Rate Architecture: Understand the shift from a four-tier system to a simplified dual-rate structure, including the 5% 'Merit' and 18% 'Standard' rates.
• 1:30 New Rates Explained: Merit, Standard, Exempt & Demerit: Dive into which products move to the 5% slab (e.g., packaged foods, toiletries), 18% slab (e.g., consumer durables, small cars), the expanded 0% exempt list (e.g., insurance premiums, UHT milk), and the new 40% 'Demerit' slab for luxury and sin goods.
• 3:00 Economic Objectives & Consumer Impact: Explore how GST 2.0 aims to boost consumption, stimulate GDP growth, and lower prices for households.
• 3:45 Sectoral Winners: Automotive, Cement & Insurance: Discover which industries are set to gain significantly from tax reductions and increased demand, including mass-market automotive, cement, and individual health/life insurance.
• 4:30 Persistent Challenges: MSMEs, Textiles & ITC Issues: Learn about the ongoing struggles faced by MSMEs and the textile sector, including the Inverted Duty Structure and compliance burdens.
• 5:15 Compliance, Technology & Fiscal Federalism: Understand the focus on simplified registration, automated refunds, and the crucial debate on state revenue and Centre-state fiscal relations post-compensation.
• 5:45 Conclusion & The Road Ahead: A summary of the reforms' potential and the future evolution of India's GST system.