With the goods and services tax (GST) set to be rolled out from July 1, states have not made many changes in the indirect tax structure in their Budgets for 201718, assuming that adequate compensation would be provided to them for any shortfall in revenue receipts on this count,arecent study suggests. The Union Cabinet on Monday gave its nod to four of the five Bills approved by the GST Council. The Central GST, Union Territory GST, Integrated GST and Compensation Bills will now be tabled as money Bills in Parliament this week, which will do away with the need to get the nod of the Rajya Sabha where the ruling National Democratic Alliance does not haveamajority. The Council has approved four rates —five per cent, 12 per cent, 18 per cent and 28 per cent. Over the peak rate of 28 per cent,acess will be imposed on sin and luxury goods, as well as on coal. Money collected from the cess would go to states as compensation. The Centre has agreed to give full compensation to states for the