The GST council set up has identified 1300 goods and 500 services to be put into different tax slabs of mainly four figures- 5%, 12%, 18% and 28%. This does not include the tax on gold and special/semi-precious stones placed at special rate of 3% and 0.25% under GST respectively. As one can understand by going through the official lists, the more basic and essential items are placed lower in the list and luxury items are placed in higher tax slabs.