TaxTMI 
TaxTMI 
Notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax.
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....h Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Andhra Pradesh Value Added Tax Act 2005 2 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Andhra Pradesh Entertainments Tax Act, 1939 • The Andhra Pradesh Horse Racing and Betting Tax Regulation 1358 F • The Andhra Pradesh Tax on Luxuries Act, 1987 3 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution • The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 • The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 4 Any cess or surcharge or fee leviable under entr....
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....edule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Assam Amusements and Betting Tax Act, 1939 • The Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989 11 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution • The Assam Entry Tax Act, 2008 • The Gauhati Municipal Corporation Act, 1971, [clause (i) of sub-section (2) of section 144] 12 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Assam Health Infrastructure and Services Development Fund Act, 2009 13 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to th....
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....1936 • The Chhattisgarh Luxury Tax Act, 1988 20 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Chhattisgarh Entry Tax Act, 1976 6. Delhi (1) (2) (3) 21 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Delhi Value Added Tax Act, 2004 22 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Delhi Entertainment and Betting Tax Act, 1996 • The Delhi Tax on Luxuries Act, 1996 23 ....
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....ection (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Gujarat Value Added Tax Act, 2003 29 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Gujarat Entertainments Tax Act, 1977 • The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 30 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 9. Haryana (1) (2) (3) 31 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub- section (1) of section 5 ....
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.... The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 11. Jammu and Kashmir (1) (2) (3) 38 Value Added Tax and Sales Tax on Services • The Jammu and Kashmir Value Added Tax Act, 2005 • The Jammu and Kashmir General Sales Tax Act, 1962 39 Entertainment Tax • The Jammu and Kashmir Entertainment Tax (Cinematographic Shows) Act, 1962 • The Jammu and Kashmir Entertainments Duty Act, 2016 40 Entry Tax The Jammu and Kashmir Entry of Goods Act, 2000 41 Surcharge on Sales Tax The Jammu and Kashmir General Sales Tax Act, 1962 42 Advertisement Tax The Jammu and Kashmir Municipal Act, 2000, [clause (ix) of sub-section (1) of section 66] 12. Jharkhand (1) (2) (3) 43 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Jharkhand....
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.... • The Karnataka Special Entry Tax Act, 2002 14. Kerala (1) (2) (3) 50 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Kerala Value Added Tax Act, 2003 51 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Kerala Tax on Paper Lotteries Act 2005 • The Kerala Tax on Luxuries Act 1976 52 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Kerala Tax on Entry of Goods into Local Areas Act, 1994 53 ....
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....III "Forest Development Cess" containing section 6 and 7] 16. Maharashtra (1) (2) (3) 59 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Maharashtra Value Added Tax Act, 2002 • The Maharashtra Purchase Tax on Sugarcane Act, 1962 • The Maharashtra Forest Development (Tax on sale of Forest Produce by Government or Forest Development Corporation) Act, 1983 60 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Maharashtra Entertainment Duty Tax Act, 1923 • The Maharashtra Tax on Lottery Act, 2006 • The Maharashtra Bett....
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....e concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution The Manipur Municipalities Act, 1994, [clause (i) of sub-section (1) of section 75] 18. Meghalaya (1) (2) (3) 67 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Meghalaya Value Added Tax, 2003 • Meghalaya (Sales of Petroleum and Petroleum products including motor spirit) Taxation Act, 1973 (Assam Act IX of 1956 as adapted by Meghalaya) (except in respect of goods kept outside the ambit of GST) 68 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 ....
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....cluding taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Nagaland Amusements Tax Act, 1965 75 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Nagaland Entry Tax Act, 2013 21. Odisha (1) (2) (3) 76 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Odisha Value Added Tax Act 2004 • The Odisha Forest Development (Tax on Sale of forest produce by Government or Odisha Forest Development Corporation) Act, 2003 77 Taxes on luxuries, including taxes....
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....es Tax (Compensation to States) Act, 2017 The Punjab Value Added Tax Act, 2005 84 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Punjab Entertainment Duty Act, 1955 • The Punjab Tax on Lotteries Act, 2005 • The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954 • The Punjab Tax on Luxuries Act, 2009 85 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution i. The Punjab Tax on Entry of Goods into Local Area Tax Act, 2000 ii. The Punjab Municipal Corporation Act, 1976, [clause (b) in sub-section (1) of section 90 and section 113 ] 86 Taxes on advertisement or any other tax levi....
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.... Municipalities Act, 2009, [clause (e) of sub-section (1) of section 102] 92 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Rajasthan Finance Act, 2014, [chapter XI (Infrastructure Development Cess)] (Section 54 to 61, both inclusive) 25. Sikkim (1) (2) (3) 93 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 • The Sikkim Value Added Tax Act, 2005 • Sikkim Sales Tax Act, 1983 94 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Service....
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....adu Advertisement Tax Act, 1983 99 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 ^1[Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)] 27. Telangana 100 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Telangana Value Added Tax Act, 2005 101 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to State....
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....Houses Act, 1990 107 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution (i) The Tripura Municipal Act, 1994, [clause (j) in sub-section (1) of section 192] (ii) The Tripura Municipal Act, 1994, [section 206] 108 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution (i) The Tripura Municipal Act, 1994, [clause (b) in sub-section (1) of section 192] (ii) The Tripura Municipal Act, 1994, [section 197] 29. Uttar Pradesh (1) (2) (3) 109 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 (i) The Uttar Pradesh Value Added Tax Act, 2008 (ii) The Uttar....
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.... Entertainment and Betting Tax Act, 1979 (ii) The Uttarakhand (Uttar Pradesh Taxation and Land Revenue Laws Act, 1975, [chapter II (section 2 to 13)] The Adaptation and Modifications Order, 2002 115 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 116 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Uttarakhand Cess Act, 2015 117 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution (i) The Uttarakhand (The Uttar Pradesh Municipal Corporation Act, 1959, [section 192 and sub-section 2(h) of ....