Which indirect taxes are subsumed under GST?

Which indirect taxes are subsumed under GST?

Central taxes subsumed under GST:

  • Service Tax
  • Central Excise duty
  • Additional Excise duties
  • Additional Customs Duty, also known as Countervailing Duty (CVD)
  • Special Additional Duty of Customs (SAD)
  • Central Sales Tax (CST)
  • Surcharges
  • Central CESS

State taxes subsumed under GST:

  • Value Added Tax (VAT)
  • Sales tax
  • Entertainment tax not including entertainment tax levied by local bodies
  • Luxury tax
  • Entry tax
  • Taxes on lotteries, betting, and gambling
  • State CESS and Surcharge
  • Octroi