Commodities outside the purview of GST :

·         Alcohol for Human Consumption

·         Petroleum Products like petroleum crude, motor spirit, high speed diesel

·         Natural Gas

·         Aviation Turbine Fuel

·         Electricity

Securities (As per Revised GST Model Law)

Ø  These commodities are taxed under the existing system

             Tobacco and Tobacco products are subject to GST.

          A) Taxes Currently Levied by Centre which are subsumed under the GST:

ü  Central Excise Duty

ü  Duties of Excise (Medicinal and Toilet Preparations)

ü  Additional Duties of Excise (Goods of Special Importance)

ü  Additional Duties of Excise (Textiles and Textile Products)

ü  Additional Duties of Customs (Commonly known as CVD)

ü  Special Additional Duty of Customs (SAD)

ü  Service Tax

ü  Central Surcharges and Cesses so far as they relate to supply of goods and services

 B)  Taxes Currently Levied by State which are subsumed under the GST:

ü  State VAT

ü  Central Sales Tax

ü  Luxury Tax

ü  Entry Tax (all forms)

ü  Entertainment and Amusement Tax (except when levied by the local bodies)

ü  Taxes on advertisements

ü  Purchase Tax

ü  Taxes on lotteries, betting and gambling

ü  State Surcharges and Cesses so far as they relate to supply of goods and services