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<h1>GST subsumption consolidates central and state indirect taxes, replacing excise, service tax, VAT and related cesses.</h1> The GST will replace specified central indirect taxes-Central Excise (and specialized additional excise duties), Additional Duties of Customs (CVD), Special Additional Duty of Customs (SAD), Service Tax, and central surcharges and cesses related to supply of goods and services-and specified state indirect taxes including State VAT, Central Sales Tax, Luxury Tax, Entry Taxes, Entertainment and Amusement Tax (except when levied by local bodies), Taxes on Advertisements, Purchase Tax, Taxes on Lotteries, Betting and Gambling, and state surcharges and cesses related to supply of goods and services.