Rajyasabha passed the GST bill on 03/08/2016, with support from majority of the states. This new indirect tax logic unifies most or all of the different central and state duties levied currently. Below is a quick summary of the tax heads which are converging into GST (Goods and Services Tax).
Let us look at it a little bit in detail;
| Central Government | State Government |
| Central Excise Duty | State VAT |
| Service Tax | Luxury tax |
| Additional Customs Duty | Entry tax |
| Other Central cess and surcharges | Lottery tax |
| Taxes on betting | |
| Entertainment tax | |
| CST | |
| Other surcharges |