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    Which existing taxes are proposed to be absorbed by GST?

    Answered 25-Nov-2022

    The central taxes subsumed under CGST include:

    • Central Excise duty

    • Additional Excise duties

    • Excise Duty levied under the Medicinal and Toiletries Preparation Act

    • Service Tax levied under Chapter V of the Finance Act, 1994

    • Additional Customs Duty, commonly known as Countervailing Duty (CVD)

    • Special Additional Duty of Customs (SAD)

    • Central Sales Tax

    • Surcharges

    • Central cesses

          The state taxes subsumed under GST are:

    • VAT/Sales tax

    • Entertainment tax (unless it is levied by the local bodies)

    • Luxury tax

    • Taxes on lotteries, betting and gambling

    • State cess and surcharges in so far as they relate to supply of goods and services

    • Entry tax

    • Octroi/Local body tax

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