The government has proposed two tax rates of 5% and 18% in the reformed GST structure, reports said. Most items used by common people will reportedly drop to 5% bracket from 12% and 28% slabs, like butter, ghee, packaged snacks, phones, computers, footwear (₹500-₹1000), clothes (up to ₹1000), agricultural equipment like mechanical threshers, water heaters, water purifiers, etc.