Taxes subsumed under GST

At the Central level, the following taxes have been subsumed:

♤ Central Excise Duty

♤ Additional Excise Duty

♤ Service Tax

♤ Additional Customs Duty commonly known as Countervailing Duty; and

♤ Special Additional Duty of Customs.

At the State level, the following taxes have been subsumed:

♤ 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; and

♤ Taxes on lottery, betting and gambling.