The GST council has decided a four tier structure of taxation to cover most goods and services. Which of the following is a correct group of these four tiers?
[A] 5%, 10%, 15% and 20%
[B] 5%, 12%, 18% and 22%
[C] 5%, 12%, 18% and 28%
[D] 5%, 13%, 18% and 32%

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