urgent query

[mukesh pareek]

Dear Experts,

We are manufacturing cosmetics products after using denatured Alcohol and paying excise duty under M&TP Act to state Goverment.

My question is whether M&TP act continue or discontinue after applicable of GST ?

[Rajagopalan Ranganathan]

Sir,

Taxes leviable under Medicinal & Toilet Preparation Act is subsumed in GST.

[KASTURI SETHI]

I support the views of Sh.Ranganathan, Sir.

[Balkrishna Nawale]

It is stated that if GST RATE IS 18% Than its break up is CGST-9% AND SGST -9% , What is authority for this. That is in which rule this is stated. Which legal provisions backs this break up.

NAWALE B.P.

AI Summary

Tax subsumption under GST: M&TP Act levies treated as subsumed and the allocation of GST between central and state questioned. The question asks if the M&TP Act levy on denatured alcohol used in cosmetics manufacturing continues after GST. Respondents state that taxes leviable under the M&TP Act are subsumed in GST, so the M&TP levy would no longer operate as a separate charge under GST. A follow-up query seeks the specific legal authority for dividing an applicable GST rate into central and state components.