GST Rates in India is divided into four slabs and the rates of each slab are decided by the GST council of India. The GST rates are usually higher for luxury goods and lower for daily essentials. The four slabs of GST include about 1300 goods and 500 services which are divided into 5%, 12%, 18%, and 28% slabs. The 5% slabs include items like coffee, tea, skimmed milk, small-scale restaurants, cashew nuts, economy class air tickets, etc. The 12% slab includes items such as cell phones, business class air tickets, and fruit juices, etc. The 18% slab includes branded garments, speakers, IT services while the 28% slab includes items and services such as chewing gum, hair shampoo, automobile, aerated drinks, and so on. GST thus divides items based on their necessity and the extend of luxury provided. Other than these there are other 7% of goods and services like bread, newspapers, and bangles that come under the exempted slab meaning no tax applied.