The GST Council may freeze tax rates for three months, given that the IT system is under challenge on account of frequent changes in rates.The rate freeze will most likely apply only for the 28 per cent rate category. Currently, the most intense lobbying is to bring items from the 28 per cent rate to 18 per cent.Also, the GST Council will not relent in the face of any demands for a rate review on ‘sin goods’, source close to the GST Council said.A three-month freeze would also enable a meaningful analysis before tweaking rates.It is being felt that the IT system is under challenge because rates are changing very often. Repetitive changes in rules and rates are leading to challenges for IT teams.In order to provide stability to the IT platform while making the necessary changes, it is felt there is need to have a moratorium on changes in rates.This proposal is being discussed at the level of the ‘fitment committee’ of the GST Council, it is learnt.Meanwhile, a sub-committee of 3-4 officials has been tasked with framing new guidelines for review of rates.

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