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Which of the following central taxes was not subsumed into the Goods and Services Tax (GST) ?

Upon the introduction of the Goods and Services Tax (GST) in 2017, central indirect taxes on domestic supply—including Service Tax, Central Excise Duty (except on specified…

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Which of the following central taxes was not subsumed into the Goods and Services Tax (GST) ?

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Answer and explanation

Correct answer C

Upon the introduction of the Goods and Services Tax (GST) in 2017, central indirect taxes on domestic supply—including Service Tax, Central Excise Duty (except on specified petroleum and tobacco products), and central cesses and surcharges relating to the supply of goods and services—were subsumed into GST. By contrast, customs duties such as Basic Customs Duty and "Export Duty" remain outside the GST framework and continue to be levied separately under the Customs Act.

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