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What are the Central and State level taxes absorbed in GST?


Central Level Taxes subsumed in GST

Central Excise Duty and additional Excise Duty

Central Excise Duty is basically imposed on manufacturing of goods in India and the collection for this duty is done by Central Board of Excise and Customs. The tax rate 12.5% with input tax credit is being imposed on Jewelers (except Silver ornaments).



Service Tax

Service Tax is a tax that is levy by the government on the services provided and it actually bear by the customers. It is an indirect tax, wherein the service provider collects the tax from service receiver and pays to the Government. Currently, Service Tax rate is 15% of value of services provided, Education cess and Secondary Education cess is 2% of Swachh Bharat cess (i.e. 0.50%)


Additional Customs Duty commonly known as Countervailing Duty

Commonly referred to Countervailing Duty, equivalent to Central Excise Duty which is imposed on Manufacturing. It is calculated on value base of goods including landing charges and basic customs duty (excluding anti-dumping duty, safeguarding duty, etc.


Special Additional Duty of Customs

it is payable 4% on good imported and this is in instead of VAT/ Sales Tax.


Central Surcharges and Cess

Surcharge is a charge on tax and as a name suggest, it is an additional charge and it is basically on personal income tax (on high income slabs) and on corporate income tax. Cess is imposed by central government and is levied for specific purpose.


State Level Taxes subsumed in GST

Value Added Tax (VAT)

VAT is an indirect tax on the goods and services that are provided at state level or domestic. It is imposed at each stage in the chain of distribution and production from the raw materials till the valuation of the product and it is borne by the end users (customers) in Distribution channel.


Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States)

Entertainment Tax is a tax levied by the government on things related to entertainment like movie tickets, commercial shows, etc.


Octroi and Entry tax

Octroi is a tax which is charged by local authority say, Municipality and Entry Tax is charged by State


Purchase Tax

Purchase tax is a tax that is imposed on the purchase of goods by the state government, and it is applied to wide range of goods.


Central Sales Tax

CST, is levy on sales, which is affected by inter-state trade. CST is an indirect tax on consumers. As it is centrally levy, so it is administered by the concerned state where the sales originated.


Luxury tax

A Luxury Tax is levy on articles that are either expensive or optional


Taxes on lottery, betting and gambling.

Tax which is imposed on Lottery winnings, Gambling and Betting calculated as Tax Deduction at Source and it is deducted from Income. 

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