Shimla, Sept. 22 -- The new Next-Gen GST reforms came into effect today, with the Bharatiya Janata Party (BJP) hailing it as a 'historic' reform that will benefit ordinary citizens, farmers, traders, and small businesses without causing any loss to the states.

Under the revised structure, the previous four-tier GST slabs have been consolidated into two main categories: 5 per cent and 18 per cent. Items that were earlier taxed at 12 per cent have been brought down to 5 per cent, while those in the 28 per cent category have been rationalised to 18 per cent. Essential commodities and daily-use items are now taxed at the lowest rate, making them more affordable for households.

Addressing a press conference in Shimla, BJP national spokespers...