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The GST Council has fixed the tax rate, moving a step ahead in materialising the dream to make India a single market from 1 April 2017.
The lowest rate of 5% would be for common use items while there would be two standard rates of 12% and 18% under the Goods and Service Tax (GST) regime targetted to be rolled out from April 1, 2017.
Luxury cars, tobacco and aerated drinks would also be levied with an additional cess on top of the highest tax rate.
