<h1>Government shifts GST to two main rates 5% and 18%, retains 28%+cess for tobacco and 40% on ultra-luxury</h1> State government announced implementation of GST rationalisation effective September 22, transitioning from four slabs (5, 12, 18, 28%) to a primarily two-tier structure (5% and 18%), with 40% on ultra-luxury items and continued 28% plus cess on tobacco and related products. Reduced rates apply to about 375 items, lowering consumer prices across staples, electronics and select goods. Authorities directed a mandated public outreach campaign (Sept 22-Oct 15) led by cabinet members, local representatives and trade bodies to inform traders and consumers, including targeted market visits and social media engagement to ensure compliance and uptake of benefits.