Replacement of traditional acts by gst

AND STATE,CENTRAL CESSESS & SURCHARGES..

After GST enactment the following will replace the various taxes presently being levied by Central & State Government(s). The CGST will subsume following taxes levied by Central Government: -

1) Central excise duty (Cenvat),
2) Service tax,
3) Additional duties of customs;
4) Central sales tax

And SGST will subsume following taxes levied by State Government: -

1) Value-Added Tax (VAT)
2) Entertainment tax
3) Luxury tax
4) Octroi,
5) Lottery taxes
6) Electricity duty
7) State surcharges related to supply of goods and services &
 

T S V Diwakar, Advocate