ABSTRACT GST the biggest tax reform in the country has kicked in. Although the goods and services get cheaper on account. There will be no hidden taxes and cost involve in doing business. It promotes exports and indirectly increase the country’s GDP. Even manufactured goods and services will go down the inflation and benefit the middle. Obligations of tax will be divided equally between the manufacturers and services providers. There has been a drastic increase in the rate of taxes also where the middle class can’t afford. BUT, it will be good if a consumer makes the analysis of the applicable rates & then make purchases or consume the services according to his income pattern. Key Words : Rates, Beneficial