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TMI BlogNotifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax.X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Andhra Pradesh Value Added Tax Act 2005 2 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Andhra Pradesh Entertainments Tax Act, 1939 The Andhra Pradesh Horse Racing and Betting Tax Regulation 1358 F The Andhra Pradesh Tax on Luxuries Act, 1987 3 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub- section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Assam Value Added Tax Act, 2003 as amended 10 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Assam Amusements and Betting Tax Act, 1939 The Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989 11 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Assam Entry Tax Act, 2008 The Gauhati Municipal Corporation Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Tax Act, 2007 5. Chhattisgarh (1) (2) (3) 18 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Chhattisgarh Value Added Tax Act, 2005 19 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Chhattisgarh Entertainments Duty and Advertisements Tax Act, 1936 The Chhattisgarh Luxury Tax Act, 1988 20 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the ers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Goa Entertainment Tax Act, 1964 The Goa Tax on Luxuries Act, 1988 26 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Goa Tax on Entry of Goods Act, 2000 The Goa Panchayat Raj Act, 1994, [clause (n) of sub-section (3) of section 153] The Goa Municipalities Act, 1968, [clause (i) of section 104] 27 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution The Goa Panchayat Raj Act, 1994, [clause (c) of sub-section (3) of section 153] The Goa Municipalities Act, 1968, [clause (d) of sub-section (1) of section 101] 8. Gujarat (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Haryana Tax on Entry of Goods into Local Area Act, 2008 34* Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution The Haryana Municipal Corporation Act, 1994, [clause (i) of sub-section (1) of section 88 and section 121] 10. Himachal Pradesh (1) (2) (3) 35 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Himachal Pradesh Value Added Tax Act 2005 36 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Jharkhand Entertainment Tax Act, 2012 The Jharkhand Taxation on Luxuries in Hotel Act, 2011 45 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Jharkhand Entry Tax Act on consumption or use of goods Act, 2011 46 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution The Jharkhand Advertisement Tax Act, 2012 13. Karnataka (1) (2) (3) 47 Value Added Tax or any other tax levied by the concerned State ..... 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Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Kerala Tax on Entry of Goods into Local Areas Act, 1994 53 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution The Kerala Municipality Act 1994, [section 271] The Kerala Panchayathi Raj Act 1994, [section 209] 54 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Essential Necessities Cess introduced by section 10 of Kerala Finance Act, 2011 Mangalyanidhi Cess introduced by section 11 of Kerala Finance Act, 2011 The Kerala surcharge on Taxes Act 1957, [section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rashtra Forest Development (Tax on sale of Forest Produce by Government or Forest Development Corporation) Act, 1983 60 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Maharashtra Entertainment Duty Tax Act, 1923 The Maharashtra Tax on Lottery Act, 2006 The Maharashtra Betting Tax Act, 1925 The Maharashtra Tax on Luxuries Act, 1987 61 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Maharashtra Tax on Entry of Goods into Local Area Act, 2002 The Mumbai Municipal Corporation Act, 1888, [sub-section 4 of section 139] The Maharashtra Municipal Corporation Act, 1949, [clauses (a ..... 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(3) 67 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Meghalaya Value Added Tax, 2003 Meghalaya (Sales of Petroleum and Petroleum products including motor spirit) Taxation Act, 1973 (Assam Act IX of 1956 as adapted by Meghalaya) (except in respect of goods kept outside the ambit of GST) 68 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Meghalaya Amusement and Betting Tax Act 1973 (Assam Act No. 6 of 1939 as adapted and amended by Meghalaya) The Meghalaya Tax on Luxuries (Hotels and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Spirit and Lubricants etc., Taxation Act, 1967 (except in respect of goods kept outside the ambit of GST) 74 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Nagaland Amusements Tax Act, 1965 75 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Nagaland Entry Tax Act, 2013 21. Odisha (1) (2) (3) 76 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Puducherry Sugarcane Development and Levy of Cess Act, 1965 23. Punjab (1) (2) (3) 83 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Punjab Value Added Tax Act, 2005 84 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Entertainments and Advertisements Tax Act, 1957 The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 The Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 90 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 The Rajasthan Panchayati Raj Act, 1994, [clause (b) of sub-section (1) of the section 65] 91 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution The Rajasthan Municipalities Act, 2009, [clause (e) of sub-section (1) of section 102] 92 Any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution (i) The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (ii) The Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (iii) The Chennai City Municipal Corporation Act, 1919 clause (f) of section 98 98 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution (i) The Chennai City Municipal Corporation Act, 1919, [ section 129-A] (ii) The Tamil Nadu District Municipalities Act, 1920, [clause (dd) in section 78] (iii) The Madurai City Municipal Corporation Act, 1971, [section 157 and clause (e) in section 115] (iv) The Coimbatore City Municipal Corporation Act, 1981, [clause (e) in section 117] (v) The Tamil Nadu Panchayats Act, 1994, [section 172-A] (vi) The Tamil Nadu Advertisement Tax Act, 1983 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Telangana Rural Development Act,1996 28. Tripura 105 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Tripura Value Added Tax Act, 2004 106 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 (i) The Tripura Entertainment Tax Act, 1997 (ii) The Tripura Tax on Luxuries in Hotels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution (i) The Uttar Pradesh Advertisements Tax Act, 1981 (ii) The Uttar Pradesh Municipal Corporation Act, 1959, [clause (h) of sub-section (2) of section 172 and section 192 and 193] (iii) The Uttar Pradesh Municipalities Act, 1916, [clause (vii) of sub section (2) of section 128] 30 Uttarakhand 113 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 The Uttarakhand Value Added Tax Act, 2005 114 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 120 Entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution The West Bengal Tax on Entry of Goods into Local Areas Act, 2012 Note: With respect to Advertisement Tax collected by local bodies in States, for which the Accountant General of the concerned State has no data, the Finance Department, of the respective State Government shall be treated as the certifying authority for the amount of the revenue collected for the purposes of estimation of base year revenue under sub-section (6) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017. With respect to the contribution from VAT to Punjab Municipal Fund (PMF) and Punjab Municipal Infrastructure Development Fund (PMIDF) excluded by the AG as the same was not credited to the Consolidated Fund, the Finance Department, Government of Punjab shall be treated as the certifying authority. [F. No. S-31011/03/2014- SO(S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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