What are the Central/ State Indirect Taxes and Levies which would be merged in GST?

  • Blog|GST & Customs|
  • 985 Views
  • |
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 7 June, 2021

Central Indirect Taxes in India: 

Following Central Indirect Taxes and Levies would be subsumed in GST:

    • Central Excise Duty
    • Additional Excise Duties
    • Excise Duty levied under the Medicinal and Toilet Preparations (Excise Duties) Act,1955
    • Service Tax
    • Additional Customs Duty is commonly known as Countervailing Duty
    • Special Additional Duty of Customs
    • Central Surcharges and Cess, so far as they relate to the supply of goods and services.

You can also read: GST Migration from VAT, Excise & Service Tax

State Indirect Taxes in India

Following State Indirect Taxes and Levies would be subsumed in GST:

      • State Value Added Tax/Sales Tax
      • Entertainment Tax (other than the tax levied by the local bodies)
      • Central Sales Tax (levied by the Centre and collected by the States)
      • Octroi and Entry Tax
      • Purchase Tax
      • Luxury Tax
      • Taxes on lottery
      • Betting and gambling
      • State cess and surcharges insofar as they relate to the supply of goods and services.

The above taxes are directly relatable to the supply of goods and services and fall in the supply chain from the point of procurement of the raw material to the consumption of the goods and services by the end customer.

Related Articles:

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied