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Which one of the following taxes is not subsumed under the Goods and

June 1, 2025 by rawan239

Which one of the following taxes is not subsumed under the Goods and Services Tax in India ?

Customs Duties

Central Excise Duties

Service Tax

Taxes on Petroleum and Petroleum Products

This question was previously asked in

UPSC CDS-2 – 2023

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While many Central and State indirect taxes were subsumed under the Goods and Services Tax (GST) in India, taxes on petroleum and petroleum products are currently not subsumed and continue to be levied under the old tax regime (Central Excise Duty and State VAT/Sales Tax).

Central taxes subsumed include Central Excise Duty, Duties of Excise (Medicinal and Toilet Preparations), Additional Duties of Excise (Goods of Special Importance), Additional Duties of Excise (Textiles and Textile Products), Additional Duties of Customs (commonly known as CVD and SAD), Service Tax, and Cesses and surcharges insofar as they relate to supply of goods or services. State taxes subsumed include State VAT, Central Sales Tax, Luxury Tax, Entry Tax (all forms), Entertainment and Amusement Tax (except when levied by local bodies), Taxes on advertisements, Purchase Tax, Taxes on lotteries, betting and gambling, and State cesses and surcharges. Basic Customs Duty is also not subsumed under GST.

The taxes not subsumed under GST in India include Basic Customs Duty (BCD), Export Duty, Toll Tax, Stamp Duty, Property Tax, Electricity Duty, Taxes on Motor Vehicles, Taxes on passengers and goods, and Taxes on specific commodities like petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel, and alcohol for human consumption. While Basic Customs Duty is also not subsumed, the continued exclusion of taxes on petroleum products from the general GST framework is a key aspect of the current GST system.

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