The GST tax rates have been cut for 88 items including refrigerators, water coolers, washing machines, vacuum cleaners, small-screen TVs, all of which have been shifted from 28% to 18% slab. Sanitary napkins, rakhis, and idols made of stone, marble, and wood have been exempted. Further, footwear costing up to ₹1,000 will now attract 5% GST, up from ₹500 earlier.