Government has notified different rates of taxes for different category of goods and services. For instance, Notification 01/2017- Central Tax (Rate), dated 28.06.2017 prescribes the rate of central tax for supply of goods and Notification 11/2017- Central Tax (Rate), dated 28.06.2017 prescribes the rate of central tax for supply of services. Further, the provision specifies that the Central/State Government may specify rate of tax not exceeding 20%.
(ICAI FAQ PUBLICATION 06-09-2017 LEVY AND COLLECTION: FAQ NO. 15)