The central taxes proposed to be subsumed under CGST include:
Central Excise duty
Additional Excise duties
Excise Duty levied under the Medicinal and Toiletries Preparation Act
Service Tax levied under Chapter V of the Finance Act, 1994
Additional Customs Duty, commonly known as Countervailing Duty (CVD)
Special Additional Duty of Customs (SAD)
Central Sales Tax
Surcharges
Central cesses.
The state taxes proposed to be subsumed under GST are:
VAT/Sales tax
Entertainment tax (unless it is levied by the local bodies)
Luxury tax
Taxes on lotteries, betting and gambling
State cess and surcharges in so far as they relate to supply of goods and services
Entry tax
Octroi.
