GST main objective is to is to consolidate all indirect tax levies into a single tax. Now my question is
IS GST Single tax rate include Custom or Not ?? because i saw in ICAI Background Material there is a line
" Its main objective is to consolidates all indirect tax levies into a single tax, except customs (excluding SAD) replacing multiple tax levies, overcoming the limitations of existing indirect tax structure, and creating efficiencies in tax administration."
So i want to Confirm.