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GST tax rates in India are categorized into four main slabs: 5%, 12%, 18%, and 28%. Essential goods and services such as basic food items fall under the 0% or exempt category. The 5% slab includes items like household necessities and packaged food. Products like processed foods and certain services are taxed at 12%. The 18% slab covers items like smartphones and restaurant services. Luxury goods, such as cars and tobacco products, are taxed at 28%. These GST tax rates aim to simplify taxation, improve compliance, and boost economic growth.