Then it defies the whole purpose of GST. Multiple tax rates will lead to tax evasion. If what you are saying is the case, Lorem Ipsum why is no other country following multiple Temp Mail tax brackets under GST? They haven't had a problem with one rate. India is the first country to have 4 tax brackets under GST. 10 Minute Mail
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Implementing different tax slabs is beneficial of necessary goods & services which will benefit the common public and especially the persons of middle income group and below. At the same time, higher tax brackets help the government to achieve the tax revenue target as per the Budget.
There is no doubt that different tax brackets will lead to litigation & tax evasion. but it also helps the smooth implementation especially from resistance.
I personally believe that with the period of time, it must be reduced to one rate tax.