|
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 |
|
Which of the existing taxes are proposed to be subsumed under GST?
Modified on: Tue, 4 Jul, 2017 at 4:43 PM
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