Gst rate include custom ??

azrukhan (Student) (82 Points)

06 July 2016  

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.