Central Excise Duty & State surcharges and Additional Excise cesses in so far as they Duties relate to supply of goods Service Tax & services Entertainment Tax (except Excise Duty under Statelevies those levied by local Medicinal & Toilet bodies) Preparation Act Tax on lottery, betting and CVD & Special CVD subsumed gambling be Central Sales Tax to Entry Tax (All Forms) & to Central surcharges Purchase Tax and Cesses in so far VAT/ Sales tax levies as they relate to supply of goods & Luxury Tax services Central Taxes on advertisements Intra-State Supply ILLUSTRATION-1 In case of local supply of goods/ services, the supplier would charge dual GST i.e., CGST and SGST at specified rates on the supply. I. Supply of goods/ services by A to B Amount (in `) Value charged for supply of goods/ services 10,000 Add: CGST @ 9% 900 Add: SGST @ 9% 900 Total price charged by A from B for local supply of goods/ 11,800 Services
Central levies to be subsumed Central Excise Duty & Additional Excise Duties Service Tax Excise Duty under Medicinal & Toilet Preparation Act CVD & Special CVD Central Sales Tax Central surcharges and Cesses in so far as they relate to supply of goods & services State surcharges and cesses in so far as they relate to supply of goods & services Entertainment Tax (except those levied by local bodies) Tax on lottery, betting and gambling Entry Tax (All Forms) & Purchase Tax VAT/ Sales tax Luxury Tax Taxes on advertisements Statelevies to Intra-State Supply ILLUSTRATION-1 In case of local supply of goods/ services, the supplier would charge dual GST i.e., CGST and SGST at specified rates on the supply. I. Supply of goods/ services by A to B Amount (in `) Value charged for supply of goods/ services 10,000 Add: CGST @ 9% 900 Add: SGST @ 9% 900 Total price charged by A from B for local supply of goods/ 11,800 Services