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CA Intermediate · Taxation · GST in India - An Introduction

Which of the following taxes was NOT subsumed into GST?

Basic customs duty on imports was not subsumed into GST. It continues to be levied separately, with IGST charged on top of it on imports. Central Excise duty, service tax and entry tax in lieu of octroi were all merged into GST.

  1. ACentral Excise duty on manufactured goods
  2. BEntry tax in lieu of octroi
  3. CService tax
  4. DBasic customs duty on importsCorrect

Explanation

Central Excise duty (on most goods), service tax and entry tax were subsumed into GST. Basic customs duty on imports continues to be levied separately; only the integrated tax (IGST) is levied on imports in addition to it. So option D is the one not subsumed.

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