Do you think center has shown any proper rationality in fixing taxes for various goods?

According to the new proposal of GST taxes, 3 percent on gold, 28 percent on Biscuits, 12 percent on clothes, 18 percent on footwear etc. In this taxing variations were shown on the price index of the goods. Usually when price is more, quality and standards of the goods will be more. Because of this quality and standard goods consumer has to pay heavily. Because of this most of the people will go for less priced goods which will deprive them to use quality goods. Due to this many middle class people will suffer. We can find a reason for levieng more tax on Beedies to stop tobacco consumption but why more tax was levied on Biscuits which were mostly consumed by small children. Do you think Center has shown any proper rationality in fixing taxes or simply they think over in improving their tax collections? Do you think this variation in taxes according to price index will divide the people deeply into groups of rich and poor ?