Which one of the following taxes is not subsumed under the Goods and Services Tax in India ?
[amp_mcq option1=”Customs Duties” option2=”Central Excise Duties” option3=”Service Tax” option4=”Taxes on Petroleum and Petroleum Products” correct=”option4″]
This question was previously asked in
UPSC CDS-2 – 2023
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.