<h1>GST rate alignment reduces tax incidence on numerous essential goods compared to previous combined indirect taxes.</h1> Fixation of GST rates is a joint Central-State responsibility subject to GST Council approval, replacing multiple cascading indirect levies. The document lists supplies for which the GST incidence is lower than the prior combined indirect tax burden, covering essential foodstuffs, dairy, cereals, edible oils, sugar and confectionery, packaged and processed foods, selected pharmaceuticals and medical supplies, textiles, footwear, education and stationery items, household goods and certain industrial inputs.