Addressing the Republic Summit, Narendra Modi said that all efforts will be made to simplify GST structure and include almost 99% of the total items within the sub 18% GST bracket. Modi said, "Today, the GST system has been established to a large extent and we are working towards a position where 99 per cent things will attract the sub-18 per cent GST slab".

He said that except for the luxury goods all other items '99 per cent things' will be put in the sub 18% tax slab and these include all items that are used by the common men.

"We are of the opinion of making GST as smooth as possible for the enterprises," he said. "In earlier days, the GST was framed according to the existing VAT or excise tax structures exercised in those respective states. (With) the discussions held from time to time, the tax system is getting improved," Modi said.

"The country was demanding GST for decades. I am pleased to say that GST implementation has removed contradictions in the trade market and efficiency of system is improving. The economy is also getting transparent," Modi said.

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