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of <h1>Proposed GST to unify Central and State taxes, excluding alcohol and petroleum; concurrent powers for Centre and States.</h1> The proposed Goods and Services Tax (GST) aims to subsume various Central and State taxes to streamline indirect taxation. Central taxes to be included are Central Excise Duty, Additional Excise Duties, Service Tax, and others. State taxes like VAT, Entertainment Tax, and Luxury Tax are also to be subsumed. Purchase Tax and taxes on alcoholic beverages, tobacco, and petroleum products will have specific considerations, with alcohol and petroleum products remaining outside GST. Both the Centre and States will have concurrent powers to tax goods and services, with an Integrated GST model for inter-State transactions.
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