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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