<h1>Opposition-ruled states seek five years compensation, two-tier GST (5% and 18%), sin luxury levy, 14% revenue protection</h1> Opposition-ruled states demanded five years of compensation for an estimated annual revenue shortfall of about Rs 1.5-2 lakh crore from the Centre's GST rate rationalisation and a mechanism to prevent post-cut profiteering. They proposed an additional duty on sin and luxury goods-over and above a proposed 40% slab-with proceeds shared among states, and asked the GST Council to adopt a two-tier structure (5% and 18%) while protecting state revenues. The states seek a 2024-25 base year, annual revenue protection at 14% growth, and, if needed, Union loans secured by receipts from the additional levy to cover any deficit.