⌖ Acts & Rules / §02
The legacy indirect-tax regime that GST has largely replaced. Service tax, excise and CST appeals continue to be heard for periods up to 30 Jun 2017; customs and certain state levies remain in force.
05 acts
Service Tax
⌖ Authority
CBIC
Chapter V of the Finance Act, 1994 introduced service tax — initially on three services, eventually on a negative-list basis. Subsumed by GST from 01 Jul 2017; appeals up to that date continue.
CST
⌖ Authority
CBIC / State authorities
Levied tax on inter-state sale of goods. Operative for periods up to 30 Jun 2017; replaced by IGST. Form C / F / H assessments continue under it for legacy years.
⌖ Authority
CBIC
Levies central excise duty on goods manufactured in India. Subsumed by GST for most goods from 01 Jul 2017, but remains operative for tobacco products and petroleum (petrol, diesel, ATF, natural gas, crude).
⌖ Authority
CBIC
Governs the levy of customs duty on import and export of goods, baggage, courier and postal articles. Read with the Customs Tariff Act, 1975 and allied valuation, drawback and AEO rules.
⌖ Authority
State commercial tax authorities
State levies on entry of goods into a local area for use, consumption or sale. Largely subsumed by GST from 01 Jul 2017; constitutional validity is settled by the Supreme Court (Jindal Stainless, 2016).
