What is GST :-

GST is a destination based tax .GST avoids cascading effects of the previous taxes.GST is an indirect tax which is subsumed of central and state taxes.GST will unify sixteen different types of taxes including excise duty, VAT and service tax. GST  includes Taxes, cesses and surcharges imposed by states and centre., states and local bodies.The GST would replace the following Central &State taxes in to Single Tax:-

1 .Central Excise duty 

2 .Excise Duties (Medicinal & Toilet Preparations) 

3 . Additional Excise Duties (Goods of Special    

Importance) 

4. Additional Excise Duties (Textiles & 

Textile Products) 

5 .Additional Customs Duties (known as CVD) 

6 .Special Additional Duty of Customs (SAD):   

Service Tax 

7.Central Surcharges &  Cesses so far as they relate 

to supply of goods & services

8.State VAT.

9.Central Sales Tax (CST).

10.Luxury Tax.

11. Entry Tax (all forms).

12. Entertainment & Amusement Tax (except 

when levied by the local bodies).

13. Taxes on advertisements.

14. Purchase Tax.

15. Taxes on lotteries, betting & gambling.

16. State surcharges Cesses so faras they relate
to supply of goods & services.