GST rate structure proposes two-tier goods rates, a special rate for precious metals, and unified service taxation. Proposed GST envisions a two-rate structure for goods-lower for essentials and standard for general goods-with a special rate for precious metals and a defined exempted list; consideration is given to retaining VAT exempted items under State GST initially. CGST and SGST rates for goods are to conform in levels, services may have a single unified rate for both CGST and SGST, and the exact rates will be set by later legislation.