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    <journal-meta>
      <journal-id journal-id-type="publisher-id">IJLTEMAS</journal-id>
      <journal-title-group>
        <journal-title>International Journal of Latest Technology in Engineering, Management &amp; Applied Science (IJLTEMAS)</journal-title>
        <abbrev-journal-title abbrev-type="publisher">IJLTEMAS</abbrev-journal-title>
      </journal-title-group>
      <issn pub-type="epub">2278-2540</issn>
      <publisher>
        <publisher-name>IJLTEMAS</publisher-name>
      </publisher>
    </journal-meta>

    <article-meta>
      <!-- IDs -->
      <article-id pub-id-type="publisher-id">265</article-id>
            <article-id pub-id-type="doi">10.51583/IJLTEMAS.2026.150800071</article-id>
      
      <!-- Categories -->
            <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Economy</subject>
        </subj-group>
      </article-categories>
      
      <!-- Title -->
      <title-group>
        <article-title>Analysing the Economic Benefits of GST Reforms (GST2.0) and their Impact on FMCG Sectors</article-title>
      </title-group>

      <!-- Authors -->
      <contrib-group>
                <contrib contrib-type="author">
                    <name>
            <surname>Dinesh Kumar C</surname>
            <given-names>Dr.</given-names>
          </name>
                              <aff>
            Associate Professor, Department of Commerce, Government First Grade College, Hebbur 572120. Tumakuru Taluk, Karnataka State, India                        <country>India</country>
                      </aff>
                    
        </contrib>
              </contrib-group>

      <!-- Volume / Issue / Pages -->
            <volume>15</volume>
                  <issue>8</issue>
                        <fpage>993</fpage>
            <lpage>999</lpage>
            
      <!-- Dates -->
      <history>
                <date date-type="received">
          <day>28</day>
          <month>08</month>
          <year>2026</year>
        </date>
                        <date date-type="accepted">
          <day>02</day>
          <month>09</month>
          <year>2026</year>
        </date>
              </history>

            <pub-date pub-type="epub">
        <day>14</day>
        <month>09</month>
        <year>2026</year>
      </pub-date>
      
      <!-- DOI Self-URI -->
            <self-uri xlink:href="https://doi.org/10.51583/IJLTEMAS.2026.150800071"/>
      
      <!-- Keywords -->
            <kwd-group kwd-group-type="author">
                <kwd>Rationalization</kwd>
                <kwd>GST2.0</kwd>
                <kwd>Compliance</kwd>
                <kwd>AI integration</kwd>
                <kwd>Mass consumables</kwd>
                <kwd>Down-sized rates.</kwd>
              </kwd-group>
      
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        <sec>
      <title>Abstract</title>
      <p>Amendments and rationalization of GST (GST 2.0- effective from September 22, 2025) in India’s tax structure, has increased many economic benefits to the industries like many FMCG commodities tax rate burden has shifted from 12% and 18% to 5% GST and some daily consumable moving essentials now attracts nil tax rate. This change has however simplified the compliance and applicability of tax for many items in order to avoid the confusion in practicality. Because of these changes, economic benefits like lowering prices, increased profit through shifting the tax benefits to customer by its lower price of the product and also increase the revenues to the government as well would be more impactful to the Small-Scale units.
Reduction of tax slabs for various mass-consumables are the need of the hour and the master key to bring about any possible change in Fast Moving Consumer Products such as packaged consumables in the likes of snacks, dry fruits, and dairy spreads from the previous 12% or 18% slabs to a current 5% rate. Moreover, basic essentials such as milk, paneer, paratha, and bread have been down-sized from the 5% slab to 0% or NIL rate GST. Rationalization of this rate has been projected to reduce retail prices for many items by an estimated 8% -10% thereby we can forecast consumer demand volumes by around 20%-30%, The aftermath as a consequence of reduced rates create a positive pressure and simplify compliance for companies with similar product and  to take  immediate action against operational challenges that includes the cost, price of product to maintain stable income from the business operations. Effective inventory management, rapid repricing, and clear communication are critical for businesses to leverage the new tax benefits and maintain a competitive sustenance in the market.</p>
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    <back>
    <ref-list>
      <title>References</title>
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        <label>1</label>
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      </ref>
            <ref id="ref2">
        <label>2</label>
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        <label>5</label>
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