GST rate structure finalised, GST council fixes rate at 5%, 12%, 18% and 28%

GST Rates
0%	5%	12%	18%	28% + Cess
Food	Essential Items (Common use items)			Luxury cars, tobacco, aerated drinks and Demerit goods

Cess + Clean energy cess would create revenue pool for compensating States for any loss of revenue for first 5 years.