Four main tax slabs ranging from 5% to 28%

Four rates are 5%, 12%, 18% and 28%

Essential items (food or grains) would be taxed at 0%

The lowest 5% rate would be for commonly used items Eg: Shoes, Train Tickets, Tea/Cofee,  Small Hotels

12% and 18% will be two standard rates Eg: Mobiles, Computers, Mineral Water, Ayurvedic Medicines, Cameras

Highest 28% rate will be applicable on luxury items Eg: Cars, Branded Jeans, Five Star or luxury Hotels, Air Conditioners

Alcohol, Toboco and petroleum products are exempted from GST