List of Indirect taxes subsumed in GST

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(Last Updated On: June 15, 2018)
  1. TAXES LEVIED AND COLLECTED BY CENTRAL GOVERNMENT

  • Central Excise Duty
  • Additional Excise Duty
  • Excise Duty levied under Medicinal and Toiletries Preparation Act, 1955
  • Service Tax
  • Additional Custom Duty, commonly known as Countervailing Duty (CVD)
  • Special Additional Duty of Customs – 4% (SAD)
  • Central Sales Tax (collected by State Government)
  • Cesses and Surcharges
  1. TAXES LEVIED AND COLLECTED BY STATE GOVERNMENT

  • VAT/ State Tax
  • Entertainment Tax
  • Octroi and Entry Tax (all forms)
  • Purchase Tax
  • Luxury Tax
  • Taxes on lottery, betting and gambling
  • State Cesses and Surcharges

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