Current Indirect Taxes Vs. GST – I

By | January 6, 2017

Current Indirect Taxes:-

The present structure of indirect taxes is very complex in India. There are so many types of taxes that are levied by the Central and State Governments on Goods and Services.

  • People pay ‘entertainment tax’ for watching a movie.
  • People pay value added tax on purchasing goods and services.
  • And there are a lot more….

→ Excise Duties

→ Import Duties

→ Luxury Tax

→ Central Sales Tax

→ Service Tax

As of today some of these taxes are levied by the Central Government and some are by the State Governments.


Proposed Indirect Tax Structure:-

 The proposed GST regime shall have the following features:-

  • It shall be a destination base taxation.
  • It shall have a dual administration – centre & state
  • State wise determination of taxable person
  • No more centralized registration
  • Seamless credit amongst goods & services


GST shall subsume the following taxes in the times to come once the law is in force:-


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