The new Gmail for web has already been rolled out and looks good to me. A new version of Gmail for Android is also on its way to the Play Store but you can grab the APK before it goes live on the Play Store, thanks to Android Police.
The new Gmail is built around tabs that categorize your emails. You can disable any of the tabs but unfortunately you can not add custom tabs of your own – that’s something I wish was present. Also, Gmail does the task of categorizing your emails. The primary inbox contains uncategorized emails, the social inbox contains social updates, promotions inbox contains all kinds of emails related to deals and offers and the updates inbox that contains important updates from services that you use online.
The primary inbox also contains starred messages and you can move messages to any inbox you like or probably set a rule for some senders to make their emails go into a particular inbox.
via Android Police