VARIOUS TAXES SUBSUMED UNDER GST
The following are the central government taxes that would be subsumed under GST:
- Central Excise Duty
- Additional Excise Duties
- Excise duty under the Medicinal and Toiletries Preparation Act
- Service Tax
- Additional Customs Duty
- Special Additional Customs Duty
- Surcharge and Surcharges
- Cess
The following are the state government taxes that would be subsumed under GST:
- VAT
- Sales Tax
- Entertainment tax
- Luxury tax
- Tax on lottery, betting and gambling
- State Cess and Surcharges
- Entry tax
CA SAYAM RASTOGI
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