{"id":86430,"date":"2025-06-01T03:46:49","date_gmt":"2025-06-01T03:46:49","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=86430"},"modified":"2025-06-01T03:46:49","modified_gmt":"2025-06-01T03:46:49","slug":"which-one-of-the-following-taxes-is-not-subsumed-under-the-goods-and","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-taxes-is-not-subsumed-under-the-goods-and\/","title":{"rendered":"Which one of the following taxes is not subsumed under the Goods and"},"content":{"rendered":"

Which one of the following taxes is not<\/i> subsumed under the Goods and Services Tax in India ?<\/p>\n

[amp_mcq option1=”Customs Duties” option2=”Central Excise Duties” option3=”Service Tax” option4=”Taxes on Petroleum and Petroleum Products” correct=”option4″]<\/p>\n

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This question was previously asked in<\/div>\n
UPSC CDS-2 – 2023<\/div>\n<\/div>\n
Download PDF<\/a>Attempt Online<\/a><\/div>\n<\/div>\n
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).<\/section>\n
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.<\/section>\n
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.<\/section>\n","protected":false},"excerpt":{"rendered":"

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 Download PDFAttempt Online While many Central and State indirect taxes were subsumed … <\/p>\n

Detailed SolutionWhich one of the following taxes is not subsumed under the Goods and<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1088],"tags":[1105,1120,1196],"class_list":["post-86430","post","type-post","status-publish","format-standard","hentry","category-upsc-cds-2","tag-1105","tag-economic-development","tag-fiscal-policy-revenue","no-featured-image-padding"],"yoast_head":"\nWhich one of the following taxes is not subsumed under the Goods and<\/title>\n<meta name=\"description\" content=\"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.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-taxes-is-not-subsumed-under-the-goods-and\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Which one of the following taxes is not subsumed under the Goods and\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-taxes-is-not-subsumed-under-the-goods-and\/\" \/>\n<meta property=\"og:site_name\" content=\"MCQ and Quiz for Exams\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-01T03:46:49+00:00\" \/>\n<meta name=\"author\" content=\"rawan239\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"rawan239\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Which one of the following taxes is not subsumed under the Goods and","description":"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. 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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. 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