Indirect Taxes Before GST

Before 1st July 2017, India's indirect tax system was a patchwork of several separate central and state-level taxes, each with its own rules, rates, and compliance procedures.

• Central Excise Duty — levied by the Central Government on the manufacture of goods within India.
• Customs Duty — levied by the Central Government on goods imported into, and (to a lesser extent, historically) exported from, India.
• Service Tax — levied by the Central Government on the provision of specified services.
• Value Added Tax (VAT) — levied by State Governments on the sale of goods within a state, at each stage of value addition.
• Central Sales Tax (CST) — levied by the Central Government (but collected and retained by the state of origin) on the sale of goods in the course of inter-state trade.
• Various other state-level levies such as Octroi/Entry Tax, Luxury Tax, and Entertainment Tax. …