The GST return filing process in India involves applying the correct GST rates to the supply of goods and services. The government has specified different rates for various categories:
1) 5% GST Rate: Applicable to essential goods and services such as household items, medicines, and transport services.
2) 12% GST Rate: Applied to goods and services that are moderately taxed.
3) 18% GST Rate: This is the most common GST rate applied to a wide range of goods and services.
4) 28% GST Rate: Applicable to luxury goods and services.
5) 40% GST Rate: Primarily applicable to specific luxury and sin goods, although this rate is not commonly used.
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