GST OVERVIEW

Taxes which are subsumed in GST

CENTRAL GOVT.STATE GOVT.
Central Excise Duty State VAT
Duties of Excise (Medicinal and Toilet Preparations) Central Sales Tax Purchase Tax
Additional Duties of Excise (Goods of Special Importance) Entry Tax Luxury Tax
Additional Duties of Excise (Textiles and Textile Products) Entertainment Tax (except those levied by the local bodies)
Additional Duties of Customs (CVD) Taxes on lotteries, betting and gambling
Special Additional Duty Taxes on advertisements
Service Tax

Taxes which are NOT subsumed in GST

CENTRAL GOVT. STATE GOVT.
Central Excise Duty on tobacco & tobacco products and petroleum products (petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel) CST on petroleum products (petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel)
State Excise Duty and VAT on potable alcohol
Entertainment Tax to be levied only for the benefit of local bodies
Duty on sale of electricity
Taxes on vehicles

GST RATE SUMMARY OF SOME COMMON ITEMS

Tax Rates

Products
0.25% Cut and semi-polished stones are included under this tax slab.
5% Household necessities such as edible oil, sugar, spices, tea, and coffee (except instant) are included. Coal, Mishti/Mithai (Indian Sweets) and Life-saving drugs are also covered under this GST slab.
12% This includes computers and processed food
18% Hair oil, toothpaste and soaps, capital goods and industrial
intermediaries are covered in this slab.
28% Luxury items such as small cars, consumer durables like AC and Refrigerators, premium cars, cigarettes and aerated drinks, High-end motorcycles are included here.