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Taxes to be subsumed
 Taxes not to be subsumed

Central taxes

Central excise duty
 Basic customs duty
Additional Duties of Excise (Goods of Special Importance)
Additional Duties of Excise (Textiles and Textile Products)
Duties of Excise (Medicinal and Toilet Preparations)
Additional Customs Duty (CVD)
Special Additional Duty (SAD)
Service Tax
Central Sales Tax
Surcharge and Cesses

State taxes

Value Added Tax
 Stamp duty
Purchase tax
 State excise duty
Entry tax, octroi, local body tax
 Profession tax
Entertainment and Amusement Tax (except when levied by the local bodies)
 Motor vehicle tax
Luxury tax
 Electricity duty
Taxes on lotteries, betting and gambling
 State levies on petroleum products
State Surcharges and Cesses so far as they relate to supply of goods and services