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Question

Which of the following taxes was subsumed into the Goods and Services Tax (GST) ?

This question was previously asked in
UPSSSC PET 2026 Question Paper (25-Oct-2026) (Shift-2)
The correct answer is

Octroi

The Goods and Services Tax, introduced on 1 July 2017 through the 101st Constitutional Amendment, is a single indirect tax on supply of goods and services that replaced many central and state indirect taxes.

State-level levies subsumed into GST include VAT, central sales tax, entertainment tax (except by local bodies), luxury tax, purchase tax and entry tax in all forms, including octroi levied on goods entering a local area.

Income tax and wealth tax are direct taxes outside the GST framework (wealth tax was abolished in 2015), and stamp duty continues to be levied separately by states.

Hence, Octroi.

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