Subsumption under GST: central and state indirect taxes consolidated and GST Council to recommend additional inclusions. Proposed subsumption under GST consolidates specified central and state indirect taxes into a single tax on supplies of goods and services. Centrally, it replaces Central Excise (including certain additional duties), Additional Duties of Customs (CVD), Special Additional Duty (SAD), Service Tax, and central surcharges and cesses related to supplies. For states, it replaces State VAT, Central Sales Tax, Luxury Tax, Entry Tax, Entertainment and Amusement Tax (except local body levies), taxes on advertisements, Purchase Tax, taxes on lotteries/betting/gambling, and state surcharges and cesses related to supplies. The GST Council recommends further inclusions.
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Provisions expressly mentioned in the judgment/order text.
Subsumption under GST: central and state indirect taxes consolidated and GST Council to recommend additional inclusions.
Proposed subsumption under GST consolidates specified central and state indirect taxes into a single tax on supplies of goods and services. Centrally, it replaces Central Excise (including certain additional duties), Additional Duties of Customs (CVD), Special Additional Duty (SAD), Service Tax, and central surcharges and cesses related to supplies. For states, it replaces State VAT, Central Sales Tax, Luxury Tax, Entry Tax, Entertainment and Amusement Tax (except local body levies), taxes on advertisements, Purchase Tax, taxes on lotteries/betting/gambling, and state surcharges and cesses related to supplies. The GST Council recommends further inclusions.
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