- The GST Council has proposed changes impacting tax officers' arrest powers and rate structures. - Such reforms aim to balance ease of doing business with tax compliance. - Highlights the ongoing evolution of the GST framework and cooperative federalism in India's taxation system. - **Goods and Services Tax GST:** A comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services in India, replacing a cascade of central and state levies under the 101st Constitutional Amendment Act, 2016. - **GST Council:** A constitutional body established under Article 279A of the Indian Constitution, comprising the Union Finance Minister and State Finance Ministers, tasked with making recommendations on GST rates, rules, and exemptions. **Introduction** The article discusses decisions and deliberations from the GST Council meeting concerning the restructuring of arrest powers for tax officers and adjustments to tax rate structures, impacting businesses and fiscal governance. **Core Issue and Detailed Points** - The GST Council has proposed changes impacting tax officers' arrest powers and rate structures. - Such reforms aim to balance ease of doing business with tax compliance. - Highlights the ongoing evolution of the GST framework and cooperative federalism in India's taxation system. **Key Statutory Bodies, Acts & Concepts** - **Goods and Services Tax GST:** A comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services in India, replacing a cascade of central and state levies under the 101st Constitutional Amendment Act, 2016. - **GST Council:** A constitutional body established under Article 279A of the Indian Constitution, comprising the Union Finance Minister and State Finance Ministers, tasked with making recommendations on GST rates, rules, and exemptions.