The four slabs are at the rates of 5, 12, 18 and 28 percent against a single rate of 15%.  The GST regime will be rolled out on July 1. Luxury Hotels, gambling, race club betting and cinema services will attract a tax rate of 28%. Education, healthcare and non-AC rail travel have been kept exempted.

• States, to compensate themselves, may resort to imposing additional taxes on Cinema.
• Telecom and financial services will be taxed at a rate of 18%.
• Advertisements published in Newspapers will be taxed at 5% as against previously where they were exempted.