Question

26. Which of the following taxes have been subsumed under GST ?

(1) Central Excise Duty (2) Service Tax

(3) VAT (4) Luxury Tax​

Answer 1

The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST. As per explanation to clause (1) of article 269A of the Constitution, IGST will be levied on all imports into the territory of India.

Answer 2

Answer:

The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST. As per explanation to clause (1) of article 269A of the Constitution, IGST will be levied on all imports into the territory of India.

Explanation:

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