What are the central and state taxes that has been subsumed in GST?

(ii) State taxes that would be subsumed under the GST are: State VAT. Central Sales Tax. Taxes on lotteries, betting and gambling. State Surcharges and Cesses so far as they relate to supply of goods and services.

Which tax has been abolished by the GST?

Service Tax
The correct answer is Service Tax. Goods and Service Tax (GST) has abolished the following taxes: Central Excise duty. Duties of Excise.

Which of the following taxes has not subsumed in GST?

GST may not subsume the following taxes within its ambit: Basic Customs Duty: These are protective duties levied at the time of Import of goods into India. Exports Duty: This duty is imposed at the time of export of certain goods which are not available in India in abundance.

Which of the central tax is not subsumed into GST?

Custom Duty The Countervailing Duty (CVD) and Special Additional Duty (SAD) will subsume under GST, but the Basic Customs Duty (BCD) will be charged according to current law only and not GST.

Which taxes are not merged in GST?

Road Tax. GST will not cover the Road Tax as such taxes like toll tax, road tax, environment tax and others are directly paid by users and will be levied by States directly.

Is central sales tax replaced by GST?

The Goods and Services Tax (GST), which has replaced the Central and State indirect taxes such as VAT, excise duty and service tax, was implemented from 1st July 2017.

Is central sales tax still applicable after GST?

CST was collected as a percentage of the sale price of the commodity. The statute governing sales tax is Central Sales Tax Act, 1956. But this tax is no longer in force in the territory of India. Sales Tax has been replaced by the Goods and Services Tax (GST) starting 1 July 2017.

Is custom duty merged in GST?

Central (Duties and Taxes) merged under GST: Additional Customs Duty – It is a duty equivalent to Central Excise Duty which is imposed on manufacturing. It is calculated on the value base of goods including landing charges and basic customs duty (excluding anti-dumping duty, safeguarding duty, etc).