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