Tax Structure of GST, Taxation Structure of Goods and Service Tax

Tax Structure of GST. GST Tax Structure. Taxation Structure of Goods and Service Tax. Check Complete information for the Proposed Tax Structure of GST in India. After Providing “ GST Model For India“. Under the proposed concurrent double GST design for India, the following taxes will be levied on the supply of products and services. Recently we supply total details for GST Registration, GST Login Procedure, GST Rates 2024, GST Return Online Process, GST Refund Details, HSN Code List et

Tax Structure of GST, Goods and Service Tax Taxation Structure

  • CGST– Central Goods and Service Tax
  • SGST– State Goods and Service Tax
  • IGST– Integrated Goods and Service Tax/ (CGST SGST)

Additional Tax (upto 1%) to be imposed in case of inter-state supply of goods, which is a non-vatable product. For this reason, no input credit offered on such.

Tax Structure of GST

Taxes to be subsumed under GST Structure:

Post implementation, the following Central and State indirect taxes would be subsumed in GST and existing indirect taxes takes the kind of CGST, SGST and IGST based on above proposed design.

Central taxes to be subsumed in GST

  • Central Excise Duty
  • Additional Excise Duties,
  • Excise Duty levied under the Medicinal and Toilet Preparations (Excise Duties) Act 1955
  • Service Tax,
  • Additional Customs Duty (Countervailing Duty)
  • Special Additional Duty of Customs– 4% (SAD),
  • Central Surcharges and Cesses in the nature of taxes on goods/services like cess on rubber, tea, coffee, nationwide catastrophe contingent task and so on

State taxes to be subsumed in GST

  • State VAT/Sales Tax,
  • Entertainment tax (unless it is imposed by the regional bodies),
  • Luxury Tax,
  • Taxes on lottery, Betting and betting.
  • Tax on advertisements,
  • State Cesses and Surcharges in the nature of taxes on goods/ services
  • Octroi and Entry Tax
  • Purchase tax
State taxes to be subsumed in GST

Some of the taxes that would be continued under GST routine are Basic customs responsibility, real estate tax, stamp responsibility, automobile tax etc.

Alcoholic alcohol for human usage is exempted from the province of GST and tobacco items would go through different import tax task in addition to GST. Further, the petroleum products would be continued to be taxed according to the existing laws and would be transitioned into GST program from a future date to be informed by the GST Council


The GST has the prospective to push India’s GDP by 1% -2% and as rightly noticable in Economic Survey 2015-16, GST “is a reform perhaps unmatched in contemporary international tax history”. With the application of GST, the taxpayers will breathe a sigh of relief as they are likely to get free from the requirement of multiple compliances under different states, as the proposed GST routine offers a single registration and a single return. Further, it offers major inspiration to MAKE IN INDIA effort of Government of India by bring in new foreign financial investments and by lowering production expense in the kind of reduced compliance expense and taxes

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