GST | Excise duty | Constitution | Pre GST | Post GST | VAT

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The GST regime came to India w.e.f. 1-7-2017. But before GST regime following taxes were levied namely:-
a. Excise duty on manufacture of goods in India
b. Service tax on provision of services.

Both the above taxes were levied and collected by Central Govt.

c. VAT i.e. sales tax on sale of goods was levied and collected by respective State Govt. if sales of goods were made within that State only.

Apart from above if there was inter state sale, Central Sales Tax was levied by Central Govt. but collected by origin State. There are few products on which still excise and / or VAT/CST is levied.

a. Petroleum products. Excise duty levied by Central Govt. and VAT/CST by State Govt.

b. Alcoholic liquor for human consumption. Both excise duty and VAT by respective State Govt.

There is one product tobacco on which excise duty is levied by Central Govt. and GST is also levied.

So, it is not that after GST, these taxes has been abolished. They are very much in India and is still applicable. It will be applicable on all pending cases and for future assessment and recovery notices. If effect GST is levied on all goods or services or both except a. Alcoholic liquor for human consumption b. Petroleum products