Q. Which of the following state taxes is/are subsumed under Goods and Service Tax (GST)?
1. State VAT
2. Central Sales Tax
3. Entry Tax
Select the correct answer using the codes given below: 
Answer: D
Notes:
The introduction of the Goods and Services Tax (GST) is a very significant step in the field of indirect tax reforms in India.
By amalgamating a large number of Central and State taxes into a single tax, GST will mitigate ill effects of cascading or double taxation in a major way and pave the way for a common national market.
The government rolled out GST with effect from 1st July 2017. State taxes that would be subsumed within the GST are:-
- State VAT
- Central Sales Tax
- Purchase Tax
- Luxury Tax
- Entry Tax (All forms)
- Entertainment Tax and Amusement Tax (except those levied by the local bodies)
- Taxes on advertisements
- Taxes on lotteries, betting and gambling
- State cesses and surcharges in so far as they relate to supply of goods and services.
Source: Sriram’s IAS
