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credit of CGST paid on his purchases while for SGST he can utilize the credit of SGST alone. CGST credit
cannot be used for payment of SGST and vice versa.

04. Various Taxes Subsumed/ Not subsumed under GST:
CCP 01.04.14.00
List the taxes which are subsumed in GST? What are the taxes that will continue post GST?

Answer :-
Central levies subsumed State levies subsumed
Central Excise Duty & Additional Excise Duties Vat/ Sales Tax
Excise Duty levied under Medicinal & Toilet Entertainment Tax (except those levied by local

Preparation Act bodies)
Service Tax Taxes on lottery, betting & gambling
ACD (Additional custom duty) Entry Tax (All forms) & Purchase Tax
Central Sales Tax Luxury Tax & Taxes on advertisements

Central Surcharges & Cesses related to supply of State surcharges & Cesses related to supply of
goods & services goods & services
The taxes that will continue after GST are:-

a. Basic Customs Duty b. Export Duty c. Stamp Duties & Property Tax
d. Electricity Duties e. Entertainment tax levied by local bodies
f. Excise duty/ VAT/ CST on Alcohol for human consumption & Petroleum products.

CCP 01.04.15.00
Which are the commodities which have been kept outside the purview of GST? Examine the status of

taxation of such commodities after introduction of GST. (Study Mat)
Answer :-
Ü Supplies of all goods &/or services are taxable under GST except alcoholic liquor for human consumption.

Ü Supply of following would be taxable with effect from the date notified by Government on
recommendations of the GST Council:-
a) petroleum crude,
b) high speed diesel,
c) motor spirit (petrol),

d) natural gas &
e) aviation turbine fuel.
Ü The taxation system (CST/VAT & central excise) still continues for said commodities.

CCP 01.04.16.00
Discuss the leviability of GST or otherwise on the following:
1) Alcoholic liquor for human consumption
2) Petroleum crude, diesel, petrol, Aviation Turbine Fuel (ATF) and natural gas
3) Tobacco

4) Opium, Indian hemp and other narcotic drugs and narcotics (Study Mat)
Answer :-
1) Alcoholic liquor for human consumption: It is outside the realm of GST. The manufacture/ production
of alcoholic liquor continues to be subjected to State excise duty and inter-State/intra-State sale of the

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