The 57th Goods and Services Tax (GST) Council meeting is likely to take stock of the impact of last year’s sweeping rate rationalisation before considering any fresh broad-based reduction in GST rates, people familiar with the matter said. The meeting, originally scheduled for September 12, has now been rescheduled to October 7 in New Delhi, with preparatory meetings of tax officials on October 5 and 6. The formal agenda is yet to be finalised. The Council is expected to review how the revised tax structure has affected revenues, consumption and the finances of states nearly a year after the changes came into effect on September 22, 2025. The 56th Council meeting had replaced the earlier four-rate structure of 5%, 12%, 18% and 28% with a simplified 5% and 18% structure, alongside a 40% special rate for select sin and luxury goods.