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CA Intermediate · Taxation · GST in India - An Introduction

Under the GST regime in India, which of the following taxes is NOT subsumed in GST?

Basic customs duty on imports is not subsumed in GST and continues to be levied separately, although IGST is also charged on imports. Central excise duty, service tax and entry tax in lieu of octroi were subsumed into GST.

  1. ABasic customs duty on importsCorrect
  2. BCentral Excise duty on manufactured goods
  3. CService tax
  4. DEntry tax in lieu of octroi

Explanation

GST subsumed Central Excise duty, service tax, VAT, entry tax, octroi and similar indirect taxes. Basic customs duty continues on imports and is levied separately, though IGST also applies on imports. So the tax not subsumed is basic customs duty.

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