The introduction of GST will replace the various taxes presently being levied by Central & State Government(s).

The following taxes levied by Central government will be subsumed:

i) Central Excise Duty

ii) Additional Excise Duty (Goods of Special Importance)

iii )Additional Duties of Excise (Textiles and Textile Products)

iv) The Excise Duty levied under the Medicinal and Toiletries Preparation Act

v) Service Tax

vi) Additional Customs Duty, commonly known as Countervailing Duty (CVD)

vii) Special Additional Duty of Customs-4% (SAD)

viii) Cesses and surcharges in so far as they relate to supply of goods and services.

Following State Taxes will be subsumed:

i) State VAT

ii) Central Sales Tax (levied by the Centre and collected by the States)

iii) Entertainment Tax (not levied by the local bodies )

iv) Octroi and Entry Tax (all forms)

v) Purchase Tax

v). Luxury Tax

vii) Taxes on lottery, betting and gambling

viii) State cesses and surcharges in so far as they relate to supply of goods and services.

ix) Taxes on advertisements

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