Frequently Asked Questions

Which of the pre-GST taxes are not subsumed under GST?

The GST has not replaced following taxes:

1. Taxes currently levied and collected by the Centre:
• Taxes on income, wealth or gifts (never included in a GST kind of tax)
• Basic Customs Duty (never included in GST, being tariff barrier)
• Duty of Excise on tobacco and tobacco products (will be levied over and above GST)
• Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights
• Central Stamp Duties
• Oil Industries Development Act Cess (OIDB Cess) (as petroleum is kept outside GST)

2.  State taxes that would not be subsumed under the GST are:
• Fees in respect of markets and fairs (Mandi fees)
• Taxes on lands and buildings (property tax)
• State Stamp Duties
• Taxes on mineral rights
• Electricity Duty
• Taxes on goods and passengers carried by road or on inland waterways
• Taxes on vehicles (Road Transport Authority)
• Tolls
• Taxes on professions, trades, callings and employments
• Entertainment Tax by local bodies

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