At the Central level, the following taxes are being subsumed:
a.       Central Excise Duty,

b.      Additional Excise Duty,

c.       Service Tax,

d.      Additional Customs Duty commonly known as Countervailing Duty, and

e.       Special Additional Duty of Customs.

At the State level, the following taxes are being subsumed:

a.       Subsuming of State Value Added Tax/Sales Tax,

b.      Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),

c.       Octroi and Entry tax,

d.      Purchase Tax,

e.       Luxury tax, and

f.       Taxes on lottery, betting and gambling.

End of Part 3 on GST