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Short Answer Questions · Q6

Q.State any four indirect taxes that existed before GST and were subsumed into it.

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✓ Free question

GST subsumed a large number of separate Central and State indirect taxes into one unified tax on the supply of goods and services, of which any four fully answer this question:

  1. Central Excise Duty — levied on the manufacture of goods.
  2. Service Tax — levied on the provision of taxable services.
  3. Value Added Tax (VAT)/Sales Tax — levied by States on the sale of goods within the State.
  4. Central Sales Tax — levied on the inter-state sale of goods.
  5. Entry Tax/Octroi — levied on goods entering a State or a local area.
  6. Luxury Tax and Entertainment Tax (other than that levied by local bodies).
✓Final answer

Any four of: Central Excise Duty, Service Tax, VAT/Sales Tax, Central Sales Tax, Entry Tax/Octroi, and Luxury/Entertainment Tax — all subsumed into GST.

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