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of <h1>GST to Replace Multiple Central and State Taxes, Streamlining India's Tax Structure Under Section 9.</h1> The Goods and Services Tax (GST) aims to replace several existing taxes. At the central level, it would subsume taxes such as Central Excise Duty, Duties of Excise on Medicinal and Toilet Preparations, various Additional Duties of Excise and Customs, Service Tax, and relevant Central Surcharges and Cesses. State-level taxes to be subsumed include State VAT, Central Sales Tax, Luxury Tax, Entry Tax, Entertainment and Amusement Tax (excluding local levies), Advertisement Tax, Purchase Tax, and taxes on lotteries, betting, and gambling, along with State Surcharges and Cesses related to goods and services. The GST Council will advise on further tax consolidations.
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