Indirect Taxes which are subsumed by GST

Indirect Taxes which are subsumed by GST

GST Law & Practice

B.Com 6th Sem CBCS Pattern NotesĀ 

Indirect Taxes which are subsumed by GST

Taxes have been subsumed by GST includes both Central and State Taxes. Following is the list of taxes, both Central and State, subsumed by the GST:

Central Taxes:

  1. Central Excise Duty.
  2. Duties of Excise (Medicinal & Toilet Preparation).
  3. Additional Duties and Excise (Goods of Special Importance).
  4. Additional Duties of excise (Textile & Textile Products).
  5. Additional Duties of Customs (CVD).
  6. Special Additional Duty of Customs (SAD).
  7. Central Surcharges and Cesses so far as they relate to supply of goods and service.
  8. Service Tax.

State Taxes:

  1. State Value Added Tax (VAT)/Sales tax.
  2. Central Sales Tax.
  3. Luxury tax.
  4. Entry tax (All forms)
  5. Entertainment Tax (other than the tax levied by the local bodies).
  6. Taxes of Advertisement.
  7. Purchase Tax.
  8. Taxes on lotteries, betting and gambling.
  9. State Surcharges and Cesses so far as they relate to supply of goods and services.
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