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    Question

    All the following state taxes have subsumed under the

    GST EXCEPT:
    A Purchase Tax Correct Answer Incorrect Answer
    B Service Tax Correct Answer Incorrect Answer
    C Luxury Tax Correct Answer Incorrect Answer
    D Central Sales Tax Correct Answer Incorrect Answer

    Solution

    State taxes that would be subsumed under the GST are State VAT, Central Sales Tax, Luxury Tax, Entry Tax (all forms), Entertainment and Amusement Tax (except when levied by the local bodies), Taxes on advertisements eg. Purchase Tax, Taxes on lotteries, betting and gambling, State Surcharges and Cesses so far as they relate to supply of goods and services.

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