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

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  • By Taxmann
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  • 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.

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