Taxes subsumed in GST / Taxes replaced by GST Act

Taxes subsumed in GST

GST would replace the following taxes which were levied and collected by the Center and states

Center Taxes subsumed

a) Central Excise Duty;

b) Duties of Excise (Medicinal and Toilet Preparations);

c) Additional Duties of Excise (Goods of Special Importance);

d) Additional Duties of Excise (Textiles and Textile Products);

e) Additional Duties of Customs (commonly known as CVD);

f) Special Additional Duty of Customs (SAD);

g) Service Tax;

h) Cesses and surcharges insofar as they relate to supply of goods or services.

State Taxes subsumed

State taxes that would be subsumed within the GST are:

a) State VAT;

b) Central Sales Tax;

c) Purchase Tax;

d) Luxury Tax;

e) Entry Tax (All forms);

f) Entertainment Tax (except those levied by the local bodies); [ Refer Collection of entertainment tax after GST Act : writ Petition admitted in Allahabad HC ]

g) Taxes on advertisements;

h) Taxes on lotteries, betting and gambling;

i) State cesses and surcharges insofar as they relate to supply of goods or services.

(x) GST would apply to all goods and services except Alcohol for human consumption.

GST deferred

GST on five specified petroleum products (Crude, Petrol, Diesel, ATF & Natural gas) would be applicable from a date to be recommended by the GST Council

GST and Central Excise Duty

Tobacco and tobacco products would be subject to GST. In addition, the Centre would continue to levy Central Excise duty.

Taxes Not subsumed in GST

GST would apply to all goods and services except Alcohol for human consumption.

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