Goods and services Tax

What taxes will be subsumed under GST and what taxes are not part of GST?

Taxes that would be subsumed under GST:

Central levies
State levies

  • Central Excise Duty
  • Service Tax
  • Duties of Excise (medicinal and toilet preparations)
  • Additional Duties of Excise (Goods of special importance)
  • Additional Customs Duty (known as CVD)
  • Special Additional Duty of Customs (SAD)
  • Cesses and surcharges relating to the supply of Goods or Services
  • Swachh Bharat Cess
  • Surcharges
  • Value Added Tax (VAT)
  • Central Sales Tax (levied by Centre and collected by States)
  • Purchase Tax
  • Luxury Tax
  • Entry Tax
  • Entertainment Tax (not levied by the local bodies)
  • Advertisement Taxes
  • Lottery, Betting and Gambling Taxes
  • State cesses and surcharges as far as they relate to supply of Goods or Services

Taxes that are not under GST:

Import taxes, such as the Basic Customs Duty, as well as the Research & Development Cess for Technology Imports (under discussion), Stamp Duty and Taxes on specific products and Services, such as tobacco, electricity or alcoholic beverages, will remain. Additionally, the necessity of Road Permits for interstate movement of goods, is still under discussions.