2023 · Q33
Which one of the following taxes is not subsumed under the Goods and Services Tax in India?
General KnowledgeIndian Economy
- ACustoms Duties.
- BCentral Excise Duties.
- CService Tax.
- DTaxes on Petroleum and Petroleum Products.
Explanation
Petroleum products - petrol, diesel, crude oil, natural gas and aviation turbine fuel - remain outside GST: central excise duty and state VAT continue on them. Central excise duties and service tax were subsumed into GST, so B and C are wrong. (Basic Customs Duty also stays outside GST, but the question's intended answer, confirmed by the published keys for this paper - testbook, prepp, abhipedia - is taxes on petroleum and petroleum products.)