Written by Shefaali Bopana on APRIL 24, 2024.
Table of contents
  1. List of Taxes Subsumed Under GST?
  2. Conclusion
  3. Frequently Asked Questions

In India, The Goods and Services Tax (GST) is an indirect tax that has supplanted many taxes and levies. The GST regime has significantly changed the taxation system, simplifying the taxation process and reducing the burden of multiple taxes. However, many taxpayers still need clarification about which taxes have been subsumed under the GST regime. Let's have a closer look at this.

List of Taxes Subsumed Under GST? 

The taxes subsumed in GST are:

  1. Central Excise Duty
  2. Additional Excise Duty
  3. Service Tax
  4. Additional Custom Duty (Countervailing Duty)
  5. Special Additional Duty of Customs (SAD)
  6. Value Added Tax (VAT)
  7. Central Sales Tax (CST)
  8. Entry Tax
  9. Luxury Tax
  10. Entertainment Tax
  11. Taxes on Lottery, Betting and Gambling
  12. Octroi and Purchase Tax

Conclusion 

GST has revolutionised the Indian tax system by subsuming multiple indirect taxes, making it more straightforward and transparent. Understanding the taxes subsumed in GST is essential for taxpayers to comply with the law and avoid penalties. The taxes subsumed in GST include Central Excise Duty, Service Tax, VAT, and several other taxes. However, direct taxes such as income tax, customs duty on imports and taxes on petroleum products are not subsumed in GST.

Frequently Asked Questions 

1. What are the Indirect Taxes that have been subsumed in GST?

In India, the following indirect taxes have been merged into the Goods and Services Tax (GST):

  • Central Excise Duty
  • Service Tax
  • Additional Excise Duty
  • Additional Custom Duty
  • Value Added Tax (VAT)
  • Central Sales Tax
  • Entertainment Tax
  • Octroi and Entry Tax
  • Purchase Tax
  • Luxury Tax
  • Any other taxes, levies or duties that the central government or state Governments earlier levied on the supply of goods and services.

2. Which two taxes are not subsumed in GST?

The two taxes that are not subsumed in the GST in India are:

  • Basic Customs Duty (BCD): Basic Customs Duty is a tax levied on goods imported into India. It is outside the purview of GST and continues to be levied as a separate tax.
  • Petroleum Products: Petroleum products such as petrol, diesel, crude oil, aviation turbine fuel, and natural gas are not under the GST regime. These products continue to be taxed under the previous tax system, I.e. excise duty, VAT, and other state taxes. The Indian government is still considering including petroleum items under the GST regime.
Send it to someone who might find it helpful
Know more. All that you’ll ever need to learn.
Are Digital Payments Hurting Your Wallet?

Are Digital Payments Hurting Your Wallet?

3 min read

How To Open an NPS Account Online

How To Open an NPS Account Online

6 min read

Payments Behaviour Across the World: A Deep Dive

Payments Behaviour Across the World: A Deep Dive

4 min read

Your Privacy.
Minus the jargon.
arrow
No Hidden
Fees!
arrow
Join the
team.
arrow
Fi logo
Pronounced  Fī(-ē) and sounds like
volume
hi
Greeting emoji
sky
Sky emoji
tie
Tie emoji
fly
Fly emoji
Contact Fi Money customer care
080-47485490
In-app chat
instagram
twitter
linkedin

Fi is a money management platform that re-imagines the banking experience in India. The Federal Bank Account offered through our App, is a digital bank account that gives you the fastest way to open a bank account online.

You can do everything from the Fi App, including p2p payments, fund transfers, bill payments, and more, with features to automate every action. You also get a Debit Card, spends insights and tools to grow your investment and earn rewards.

Disclaimer: You may have noticed some brand logos used on this website to indicate where you, as a user, may or may not have spent money. We don’t endorse these brands. Nor do these brands endorse us. The logos of the specific brands are owned by them.
© epiFi Wealth Pvt. Ltd. 2025
© epiFi Technologies Pvt. Ltd. 2025