Frequently Asked Questions

Which existing taxes are subsumed under GST?

(i) Taxes levied and collected by the Centre:
• Central Excise Duty
• Duties of Excise (Medicinal and Toilet Preparations)
• Additional Duties of Excise (Goods of Special Importance)
• Additional Duties of Excise (Textiles and Textile Products)
• Additional Duties of Customs (commonly known as CVD) and Special Additional Duty of Customs (SAD)@
• Service Tax
• Central Surcharges and Cess as far as they relate to supply of goods and services
@ Under GST, it is collected as Integrated Tax

(ii) State taxes that have been subsumed under the GST are
• State VAT
• Central Sales Tax (CST)
• Luxury Tax
• Entry Tax (including Octroi and Local Body Tax)
• Entertainment and Amusement Tax (except when levied by the local bodies)
• Taxes on advertisements
• Purchase Tax
• Taxes on lotteries, betting and gambling
• State surcharges and cesses so far as they relate to supply of goods and services.

Related Questions