Taxes not included in gst


GST has not subsumed following central taxes/duties

  • Basic Customs Duty (BCD) ;
  • Excise duty on tobacco and it's product and specified petroleum goods;
  • Specific cesses (other than relatable to supply of goods and services)  
  • Central Sales Tax on alcoholic liquor for human consumption and specified petroleum goods:

GST has not subsumed following states taxes/duties

  • State excise duty on alcoholic liquor for human consumption;
  • Taxes on entertainment and amusement to the extent levied and collected by a Panchayat or Municipality or Religion Council or a district Council;
  •  specific cesses (other than relatable to supply of goods and services) ;
  • Stamp duty on transfer of immovable property;
  • Tax on consumption of sale of electricity;
  1.   Alcoholic liquor for human consumption is outside the scope of GST: 
As per newly inserted clause 12A in Article 366 of the Constitution of India GST means any tax on supply of goods or services except tax on supply of Alcoholic Liquor for Human Consumption

2. Specified petroleum good will be brought within that GST ambit from a date recommended by GST Council.  Union Excise Duty/VAT will be continue to be levied on this good in the present manner. 

Specified petroleum goods are: 
  • Petroleum crude;
  • High speed diesel;
  • Motor spirit (commonly known as petrol) ;
  • Natural gas; and
  • Aviation turbine fuel. 
3. Tobacco and Tobacco products would be subject to GST in addition to Central Excise Duty.