The Central government passed four sets of GST Acts in the Budget session in year 2017. These were Central GST Act, 2017; Integrated GST Act, 2017; Union Territory GST Act, 2017 and GST (Compensation to States) Act, 2017.  This acts consolidated all indirect taxes e.g. State Tax, Central Sales Tax, Purchase Tax, Luxury Tax, Entry Tax, Entertainment Tax etc. in one tax named as "Good & Service Tax (GST)".   The threshold limit for exemption from levy of GST is Rs. 20 lakh for the States except for the Special Category, where it is Rs.10 Lakh. The Council has adopted a four slab tax rate structure of 5%, 12%, 18% and 28% for GST. A separate cess would be levied on certain goods such as luxury cars, aerated drinks, pan masala and tobacco products, over and above the GST rate of 28% for payment of compensation to the states. 

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