<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">The central taxes subsumed under CGST include:</span></span></span></p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Central Excise duty</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Additional Excise duties</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Excise Duty levied under the Medicinal and Toiletries Preparation Act</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Service Tax levied under Chapter V of the Finance Act, 1994</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Additional Customs Duty, commonly known as Countervailing Duty (CVD)</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Special Additional Duty of Customs (SAD)</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Central Sales Tax</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Surcharges</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Central cesses.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">The state taxes subsumed under GST are:</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">VAT/Sales tax</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Entertainment tax (unless it is levied by the local bodies)</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Luxury tax</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Taxes on lotteries, betting and gambling</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">State cess and surcharges in so far as they relate to supply of goods and services</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Entry tax</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Octroi/Local body tax</span></span></span></p>
	</li>
</ul>