New Delhi, Nov 03 (ANI): Union Finance Minister Arun Jaitley on Thursday said the Goods and Service Tax council has approved a four-tier tax structure of 5%,12%, 18% and 28% with lower rates for essential items and the highest for luxury. Jaitley informed that the essential items, including food, and presently constitute half of the consumer inflation basket, will be taxed at zero rate. He added that the luxury cars, tobacco and aerated drinks would be levied with an additional cess on top of the highest tax rate..

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