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India Business Bulletin (October/November 2016)


GST Council has approved a 4-slab tax structure of 5%, 12%, 18% and 28%, thereby, as a consensus between the Centre and the States. The lower rate of 5% would be applicable to items of mass consumption. Whereas, the highest tax slab of 28% would be applicable for luxury and de-merits goods. Further, rates of 12% and 18% would apply to certain categories of essential items.;

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