Analyze the structural framework of the 'Goods and Services Tax (GST)' introduced through the 101st Constitutional Amendment Act, 2016. Which of the following taxes was subsumed into the central component of GST (CGST)?

💡 Solution & Explanation

The 101st Constitutional Amendment Act introduced GST, subsuming various indirect taxes levied by the Centre and States. Central Excise Duty, Service Tax, Additional Customs Duties, and Central Surcharges were subsumed under Central GST, while State Value Added Tax, Luxury Tax, and Entertainment Tax were subsumed under State GST. Basic customs duty and state excise on alcohol were explicitly excluded from its purview. The GST Council coordinates tax rates and exemptions cooperatively.