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Browse Law School Education Taxation GST & Constitutional Changes

As things stand, GST Constitutional Amendment has brought about a lot of indirect taxes within the scope of GST. However, the subsummation exercise is not complete. 

A number of indirect taxes such as toll taxes, taxes on vehicles, terminal taxes are still outside GST regime ambit. Further, even petroleum products are truly not subsumed within GST as of today. 

They still await the notification by GST Council to subsume them within GST. But these are not the only examples. For that matter, electricity which is an input for almost every industrial activity and for that matter even service providers is still outside GST. Real estate is another example which is outside GST. 

So there is still scope for subsummation exercise whereby, all the other indirect taxes can be brought within the fold of GST and India can truly witness one tax.



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