GST rate structure needs rejig: Adhia Some rejig in the rate structure of the goods and services tax (GST) is required to reduce the burden on small and medium businesses, Revenue Secretary Hasmukh Adhia has said.The GST, which amalgamates more than a dozen central and state levies like excise duty, service tax and value-added tax (VAT), will take about a year to stabilise, he told PTI.“There is need for some rejig in rates. it is possible that some items in the same chapter are divided.There is a need for harmonisation of items chapter wise and wherever we find there is a big burden on small and medium businesses and on common man, if we bring them down, there will bea better compliance,” Adhia said.Nearly four months since its introduction, the new indirect tax threw up teething troubles and compliance issues, which the GST Council —the highest decision making body of the new regime —has addressed through several rounds of changes. To ease hassles facing medium and small bus