Notification No. 01/2018-Compensation Cess [N10-DP3]

In exercise of the powers conferred by sub-section (4) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government hereby notifies the following Acts of the Central Government and State Governments under which the specified taxes are being subsumed into the goods and services tax: Acts of Central Government:-

(1) The Central Sales Tax Act, 1956

(2) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955) Acts of State Governments:- TABLE

1. Andhra Pradesh S.No. Type of Tax Name of Act

(1) (2) (3) 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 The Andhra Pradesh Value Added Tax 1 Schedule to the Constitution, net of exclusions under sub-section Act 2005

(1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Andhra Pradesh Entertainments amusements, betting and gambling or any other tax levied by the Tax Act, 1939 concerned State under the erstwhile entry 62 of List-II (State (ii) The Andhra Pradesh Horse Racing and 2 List) of the Seventh Schedule to the Constitution, net of Betting Tax Regulation 1358 F exclusions under sub-section (1) of section 5 of the Goods and (iii) The Andhra Pradesh Tax on Luxuries Services Tax (Compensation to States) Act, 2017 Act, 1987

(i) The Andhra Pradesh Tax on Entry of Entry tax, octroi, local body tax or any other tax levied by the Motor Vehicles into Local Areas Act, 3 concerned State under the erstwhile entry 52 of List-II (State 1996 List) of the Seventh Schedule to the Constitution (ii) The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 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 Andhra Pradesh Rural 4 the Constitution by the State Government, net of exclusions Development Act 1996 under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

(i) The Andhra Pradesh Municipal Corporations Act, 1994, [section 14] in so far as it refers to clause (f) of sub- section (1) of section 197 of the Taxes on advertisement or any other tax levied by the concerned Hyderabad Municipal Corporations 5 State under the erstwhile entry 55 of List-II (State List) of the Act, 1955 Seventh Schedule to the Constitution

(ii) The Andhra Pradesh Municipalities Act, 1965, [section 114]

(iii) The Andhra Pradesh Panchayat Raj Act, 1994, [section 63]

2. Arunachal Pradesh

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State The Arunachal Pradesh Goods Tax 6 under the erstwhile entry 54 of List-II (State List) of the Act, 2005

18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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 Entry tax, octroi, local body tax or any other tax levied by the The Arunachal Pradesh Entry Tax Act 7 concerned State under the erstwhile entry 52 of List-II (State 2010 List) of the Seventh Schedule to the Constitution Taxes on advertisement or any other tax levied by the The Arunachal Pradesh Municipal 8 concerned State under the erstwhile entry 55 of List-II (State Act, 2007, [clause (f) of sub-section List) of the Seventh Schedule to the Constitution (1) of section 129]

3. Assam

(1) (2) (3) 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 The Assam Value Added Tax Act, 9 Schedule to the Constitution, net of exclusions under sub- 2003 as amended section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Assam Amusements and Betting amusements, betting and gambling or any other tax levied by the Tax Act, 1939 concerned State under the erstwhile entry 62 of List-II (State 10 (ii) The Assam Tax on Luxuries (Hotels List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and and Lodging Houses and Hospitals) Services Tax (Compensation to States) Act, 2017 Act, 1989

(i) The Assam Entry Tax Act, 2008 Entry tax, octroi, local body tax or any other tax levied by the 11 concerned State under the erstwhile entry 52 of List-II (State (ii) The Gauhati Municipal Corporation List) of the Seventh Schedule to the Constitution Act, 1971, [clause (i) of sub-section (2) of section 144] 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 Assam Health Infrastructure and 12 the Constitution by the State Government, net of exclusions Services Development Fund Act, 2009 under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the The Gauhati Municipal Corporation 13 Seventh Schedule to the Constitution Act, 1971, [clause (d) of sub-section (1) of section 144]

4. Bihar

(1) (2) (3) 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 14 Schedule to the Constitution, net of exclusions under sub-section The Bihar Value Added Tax Act, 2005

(1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Bihar Entertainment Tax Act, amusements, betting and gambling or any other tax levied by the 1948 concerned State under the erstwhile entry 62 of List-II (State 15 (ii) The Bihar Taxation on Luxuries in List) of the Seventh Schedule to the Constitution, net of Hotels Act, 1988 exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Bihar Tax on Entry of Goods into 16 concerned State under the erstwhile entry 52 of List-II (State Local Areas for Consumption, Use or List) of the Seventh Schedule to the Constitution Sale therein Act, 1993 Taxes on advertisement or any other tax levied by the concerned The Bihar Advertisement Tax Act, 17 State under the erstwhile entry 55 of List-II (State List) of the 2007 Seventh Schedule to the Constitution

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5. Chhattisgarh

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Chhattisgarh Value Added Tax 18 Seventh Schedule to the Constitution, net of exclusions under Act, 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Chhattisgarh Entertainments Duty the concerned State under the erstwhile entry 62 of List-II and Advertisements Tax Act, 1936 19 (State List) of the Seventh Schedule to the Constitution, net of (ii) The Chhattisgarh Luxury Tax Act, exclusions under sub-section (1) of section 5 of the Goods and 1988 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the 20 concerned State under the erstwhile entry 52 of List-II (State The Chhattisgarh Entry Tax Act, 1976 List) of the Seventh Schedule to the Constitution

6. Delhi

(1) (2) (3) 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 21 Schedule to the Constitution, net of exclusions under sub-section The Delhi Value Added Tax Act, 2004

(1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the (i) The Delhi Entertainment and Betting concerned State under the erstwhile entry 62 of List-II (State Tax Act, 1996 22 List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and (ii) The Delhi Tax on Luxuries Act, 1996 Services Tax (Compensation to States) Act, 2017

(i) The Delhi Municipal Corporation Act, 1957, [clause (d) of sub-section (1) of section 113, section 142, clause © of Taxes on advertisement or any other tax levied by the concerned sub-section (1) of section 153, sub- 23 State under the erstwhile entry 55 of List-II (State List) of the section (1) of section 154 and the Fifth Seventh Schedule to the Constitution Schedule]

(ii) The New Delhi Municipal Council Act, 1994, [clause (d) of sub-section (1) of section 60]

7. Goa

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the 24 Seventh Schedule to the Constitution, net of exclusions under The Goa Value Added Tax Act, 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 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 (i) The Goa Entertainment Tax Act, 1964 25 (State List) of the Seventh Schedule to the Constitution, net of (ii) The Goa Tax on Luxuries Act, 1988 exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

(i) The Goa Tax on Entry of Goods Act, Entry tax, octroi, local body tax or any other tax levied by the 2000 26 concerned State under the erstwhile entry 52 of List-II (State (ii) The Goa Panchayat Raj Act, 1994, List) of the Seventh Schedule to the Constitution [clause (n) of sub-section (3) of section 153]

20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(iii) The Goa Municipalities Act, 1968, [clause (i) of section 104]

(i) The Goa Panchayat Raj Act, 1994, [clause (c) of sub-section (3) of section Taxes on advertisement or any other tax levied by the 153] 27 concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution (ii) The Goa Municipalities Act, 1968, [clause (d) of sub-section (1) of section 101]

8. Gujarat

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Gujarat Value Added Tax Act, 28 Seventh Schedule to the Constitution, net of exclusions under 2003 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Gujarat Entertainments Tax Act, the concerned State under the erstwhile entry 62 of List-II 1977 29 (State List) of the Seventh Schedule to the Constitution, net of (ii) The Gujarat Tax on Luxuries (Hotels exclusions under sub-section (1) of section 5 of the Goods and and Lodging Houses) Act, 1977 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Gujarat Tax on Entry of Specified 30 concerned State under the erstwhile entry 52 of List-II (State Goods into Local Areas Act, 2001 List) of the Seventh Schedule to the Constitution

9. Haryana

(1) (2) (3) 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 The Haryana Value Added Tax Act, 31 Schedule to the Constitution, net of exclusions under sub- 2003 section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the (i) The Punjab Entertainment Duty Act, concerned State under the erstwhile entry 62 of List-II (State 1955 32 List) of the Seventh Schedule to the Constitution, net of (ii) The Haryana Tax on Luxuries Act, exclusions under sub-section (1) of section 5 of the Goods and 2007 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Haryana Tax on Entry of Goods 33 concerned State under the erstwhile entry 52 of List-II (State into Local Area Act, 2008 List) of the Seventh Schedule to the Constitution Taxes on advertisement or any other tax levied by the concerned The Haryana Municipal Corporation 34* State under the erstwhile entry 55 of List-II (State List) of the Act, 1994, [clause (i) of sub-section Seventh Schedule to the Constitution (1) of section 88 and section 121]

10. Himachal Pradesh

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Himachal Pradesh Value Added 35 Seventh Schedule to the Constitution, net of exclusions under Tax Act 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Himachal Pradesh Entertainments amusements, betting and gambling or any other tax levied by Tax (Cinematograph Shows) Act, 1968 the concerned State under the erstwhile entry 62 of List-II (ii) The Himachal Pradesh Entertainments 36 (State List) of the Seventh Schedule to the Constitution, net of Duty Act, 1968 exclusions under sub-section (1) of section 5 of the Goods and (iii) The Himachal Pradesh Tax on Services Tax (Compensation to States) Act, 2017 Luxuries (in Hotels and Lodging

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Houses) Act, 1979 Entry tax, octroi, local body tax or any other tax levied by the The Himachal Pradesh Tax on Entry of 37 concerned State under the erstwhile entry 52 of List-II (State Goods into Local Area Act, 2010 List) of the Seventh Schedule to the Constitution

11. Jammu and Kashmir

(1) (2) (3)

(i) The Jammu and Kashmir Value Added Tax Act, 2005 38 Value Added Tax and Sales Tax on Services

(ii) The Jammu and Kashmir General Sales Tax Act, 1962

(i) The Jammu and Kashmir Entertainment Tax (Cinematographic 39 Entertainment Tax Shows) Act, 1962

(ii) The Jammu and Kashmir Entertainments Duty Act, 2016 The Jammu and Kashmir Entry of 40 Entry Tax Goods Act, 2000 The Jammu and Kashmir General 41 Surcharge on Sales Tax Sales Tax Act, 1962 The Jammu and Kashmir Municipal 42 Advertisement Tax Act, 2000, [clause (ix) of sub-section (1) of section 66]

12. Jharkhand (1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Jharkhand Value Added Tax Act, 43 Seventh Schedule to the Constitution, net of exclusions under 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Jharkhand Entertainment Tax Act, the concerned State under the erstwhile entry 62 of List-II 2012 44 (State List) of the Seventh Schedule to the Constitution, net of (ii) The Jharkhand Taxation on Luxuries exclusions under sub-section (1) of section 5 of the Goods and in Hotel Act, 2011 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Jharkhand Entry Tax Act on 45 concerned State under the erstwhile entry 52 of List-II (State consumption or use of goods Act, 2011 List) of the Seventh Schedule to the Constitution Taxes on advertisement or any other tax levied by the The Jharkhand Advertisement Tax 46 concerned State under the erstwhile entry 55 of List-II (State Act, 2012 List) of the Seventh Schedule to the Constitution

13. Karnataka

(1) (2) (3)

(i) The Karnataka Value Added Tax Value Added Tax or any other tax levied by the concerned State Act, 2003 under the erstwhile entry 54 of List-II (State List) of the 47 Seventh Schedule to the Constitution, net of exclusions under (ii) The Provisions relating to levy and sub-section (1) of section 5 of the Goods and Services Tax collection of Purchase Tax on Sugarcane under the Karnataka Sales (Compensation to States) Act, 2017 Tax Act, 1957 Taxes on luxuries, including taxes on entertainments, (i) The Karnataka Entertainments Tax amusements, betting and gambling or any other tax levied by Act, 1958 the concerned State under the erstwhile entry 62 of List-II (ii) The Mysore Betting Tax Act, 1932 48 (State List) of the Seventh Schedule to the Constitution, net of (iii) The Karnataka Tax on Luxuries Act, exclusions under sub-section (1) of section 5 of the Goods and 1979 Services Tax (Compensation to States) Act, 2017 (iv) The Karnataka Tax on Lotteries Act, 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

2004

(i) The Karnataka Tax on Entry of Goods Entry tax, octroi, local body tax or any other tax levied by the Act, 1979 49 concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution (ii) The Karnataka Special Entry Tax Act, 2002

14. Kerala

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Kerala Value Added Tax Act, 50 Seventh Schedule to the Constitution, net of exclusions under 2003 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Kerala Tax on Paper Lotteries Act the concerned State under the erstwhile entry 62 of List-II 2005 51 (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and (ii) The Kerala Tax on Luxuries Act 1976 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Kerala Tax on Entry of Goods into 52 concerned State under the erstwhile entry 52 of List-II (State Local Areas Act, 1994 List) of the Seventh Schedule to the Constitution Taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State (i) The Kerala Municipality Act 1994, List) of the Seventh Schedule to the Constitution [section 271] 53

(ii) The Kerala Panchayathi Raj Act 1994, [section 209]

(i) Essential Necessities Cess introduced Any cess or surcharge or fee leviable under entry 66 read with by section 10 of Kerala Finance Act, entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to 2011 54 the Constitution by the State Government, net of exclusions (ii) Mangalyanidhi Cess introduced by under exclusions under sub-section (1) of section 5 of the section 11 of Kerala Finance Act, 2011 Goods and Services Tax (Compensation to States) Act, 2017 (iii) The Kerala surcharge on Taxes Act 1957, [section 3(1A) and 3(1AA)]

15. Madhya Pradesh

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Madhya Pradesh Value Added 55 Seventh Schedule to the Constitution, net of exclusions under Tax Act, 2002 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by The Madhya Pradesh Vilasita, the concerned State under the erstwhile entry 62 of List-II 56 Manoranjan, Amod Evam Vigyapan (State List) of the Seventh Schedule to the Constitution, net of Kar Adhiniyam, 2011 exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Madhya Pradesh Sthaniya Kshetra 57 concerned State under the erstwhile entry 52 of List-II (State Me Mal Ke Pravesh Par Kar List) of the Seventh Schedule to the Constitution Adhiniyam, 1976 Any cess or surcharge or fee leviable under entry 66 read with The Madhya Pradesh Karadhan entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to Adhiniyam, 1982 [Part III “Forest 58 the Constitution by the State Government, net of exclusions Development Cess” containing section under exclusions under sub-section (1) of section 5 of the 6 and 7] Goods and Services Tax (Compensation to States) Act, 2017

16. Maharashtra

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(1) (2) (3)

(i) The Maharashtra Value Added Tax Act, 2002 Value Added Tax or any other tax levied by the concerned State

(ii) The Maharashtra Purchase Tax on under the erstwhile entry 54 of List-II (State List) of the Sugarcane Act, 1962 59 Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and Services Tax (iii) The Maharashtra Forest Development (Compensation to States) Act, 2017 (Tax on sale of Forest Produce by Government or Forest Development Corporation) Act, 1983

(i) The Maharashtra Entertainment Duty Taxes on luxuries, including taxes on entertainments, Tax Act, 1923 amusements, betting and gambling or any other tax levied by (ii) The Maharashtra Tax on Lottery Act, the concerned State under the erstwhile entry 62 of List-II 2006 60 (State List) of the Seventh Schedule to the Constitution, net of (iii) The Maharashtra Betting Tax Act, exclusions under sub-section (1) of section 5 of the Goods and 1925 Services Tax (Compensation to States) Act, 2017 (iv) The Maharashtra Tax on Luxuries Act, 1987

(i) The Maharashtra Tax on Entry of Goods into Local Area Act, 2002

(ii) The Mumbai Municipal Corporation Act, 1888, [sub-section 4 of section 139] Entry tax, octroi, local body tax or any other tax levied by the 61 concerned State under the erstwhile entry 52 of List-II (State (iii) The Maharashtra Municipal List) of the Seventh Schedule to the Constitution Corporation Act, 1949, [clauses (a), (aa) and (aaa) of sub-section 2 of section 127]

(iv) The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987

(i) The Maharashtra Advertisements Tax Act, 1967

(ii) The Mumbai Municipal Corporation Taxes on advertisement or any other tax levied by the Act, 1888, [sub-section 3 of section 62 concerned State under the erstwhile entry 55 of List-II (State 139] List) of the Seventh Schedule to the Constitution

(iii) The Maharashtra Municipal Corporation Act, 1949, [clauses (d) of sub-section 2 of section 127]

17. Manipur

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Manipur Value Added Tax Act, 63 Seventh Schedule to the Constitution, net of exclusions under 2004 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Assam Amusement and Betting amusements, betting and gambling or any other tax levied by Tax Act, 1936 (as extended to the concerned State under the erstwhile entry 62 of List-II Manipur) 64 (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and (ii) The Manipur Tax on Luxury (Hotel Services Tax (Compensation to States) Act, 2017 and Lodging Houses) Act, 2000

Entry tax, octroi, local body tax or any other tax levied by the The Manipur Municipalities Act, 1994, 65 concerned State under the erstwhile entry 52 of List-II (State [clause (c) of sub-section (1) of section List) of the Seventh Schedule to the Constitution 75]

66 Taxes on advertisement or any other tax levied by the The Manipur Municipalities Act, 1994, concerned State under the erstwhile entry 55 of List-II (State [clause (i) of sub-section (1) of section 24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

List) of the Seventh Schedule to the Constitution 75]

18. Meghalaya

(1) (2) (3)

(i) The Meghalaya Value Added Tax, 2003 Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the (ii) Meghalaya (Sales of Petroleum and 67 Seventh Schedule to the Constitution, net of exclusions under Petroleum products including motor sub-section (1) of section 5 of the Goods and Services Tax spirit) Taxation Act, 1973 (Assam Act (Compensation to States) Act, 2017 IX of 1956 as adapted by Meghalaya) (except in respect of goods kept outside the ambit of GST)

(i) The Meghalaya Amusement and Taxes on luxuries, including taxes on entertainments, Betting Tax Act 1973 (Assam Act No. amusements, betting and gambling or any other tax levied by 6 of 1939 as adapted and amended by the concerned State under the erstwhile entry 62 of List-II Meghalaya) 68 (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and (ii) The Meghalaya Tax on Luxuries Services Tax (Compensation to States) Act, 2017 (Hotels and Lodging Houses) Act, 1991 Any cess or surcharge or fee leviable under entry 66 read with (i) The Meghalaya Cement Cess Act, entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to 2010 69 the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services (ii) The Meghalaya Clinker Cess Act, Tax (Compensation to States) Act, 2017 2015

19. Mizoram

(1) (2) (3)

(i) The Mizoram Value Added Tax Act, Value Added Tax or any other tax levied by the concerned State 2005 under the erstwhile entry 54 of List-II (State List) of the 70 Seventh Schedule to the Constitution, net of exclusions under (ii) The Mizoram (Sales of Petroleum and sub-section (1) of section 5 of the Goods and Services Tax Petroleum Products, including Motor (Compensation to States) Act, 2017 Spirit and Lubricants) Taxation Act, 1973 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 The Mizoram Entertainment Tax Act, 71 (State List) of the Seventh Schedule to the Constitution, net of 2013 exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the 72 concerned State under the erstwhile entry 52 of List-II (State The Mizoram Entry Tax Act, 2015 List) of the Seventh Schedule to the Constitution

20. Nagaland (1) (2) (3)

(i) The Nagaland Value Added Tax Act, Value Added Tax or any other tax levied by the concerned State 2005 under the erstwhile entry 54 of List-II (State List) of the (ii) The Nagaland Sales of Petroleum and 73 Seventh Schedule to the Constitution, net of exclusions under its products including Motor Spirit and sub-section (1) of section 5 of the Goods and Services Tax Lubricants etc., Taxation Act, 1967 (Compensation to States) Act, 2017 (except in respect of goods kept outside the ambit of GST) 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 The Nagaland Amusements Tax Act, 74 (State List) of the Seventh Schedule to the Constitution, net of 1965 exclusions under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

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Entry tax, octroi, local body tax or any other tax levied by the 75 concerned State under the erstwhile entry 52 of List-II (State The Nagaland Entry Tax Act, 2013 List) of the Seventh Schedule to the Constitution

21. Odisha

(1) (2) (3)

(i) The Odisha Value Added Tax Act Value Added Tax or any other tax levied by the concerned State 2004 under the erstwhile entry 54 of List-II (State List) of the 76 Seventh Schedule to the Constitution, net of exclusions under (ii) The Odisha Forest Development (Tax sub-section (1) of section 5 of the Goods and Services Tax on Sale of forest produce by (Compensation to States) Act, 2017 Government or Odisha Forest Development Corporation) Act, 2003 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Odisha Entertainment Tax Act the concerned State under the erstwhile entry 62 of List-II 2005 77 (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and (ii) The Odisha Luxury Tax Act, 1995 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the 78 concerned State under the erstwhile entry 52 of List-II (State The Odisha Entry Tax Act, 1999 List) of the Seventh Schedule to the Constitution

(i) The Odisha Municipal Corporation Taxes on advertisement or any other tax levied by the Act, 2003, [section 242] 79 concerned State under the erstwhile entry 55 of List-II (State (ii) The Odisha Municipal Act, 1950, List) of the Seventh Schedule to the Constitution [clause (e) of sub-section (1) of section 131]

22. Puducherry

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Puducherry Value Added Tax Act, 80 Seventh Schedule to the Constitution, net of exclusions under 2007 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on advertisement or any other tax levied by the The Puducherry Municipalities Act, 81 concerned State under the erstwhile entry 55 of List-II (State 1973, [sub-clause (iii) in clause (a) of List) of the Seventh Schedule to the Constitution sub-section (1) of section 118] 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 Puducherry Sugarcane 82 the Constitution by the State Government, net of exclusions Development and Levy of Cess Act, under sub-section (1) of section 5 of the Goods and Services 1965 Tax (Compensation to States) Act, 2017

23. Punjab

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Punjab Value Added Tax Act, 83 Seventh Schedule to the Constitution, net of exclusions under 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Punjab Entertainment Duty Act, amusements, betting and gambling or any other tax levied by 1955 the concerned State under the erstwhile entry 62 of List-II (ii) The Punjab Tax on Lotteries Act, 2005 84 (State List) of the Seventh Schedule to the Constitution, net of (iii) The Punjab Entertainments Tax exclusions under sub-section (1) of section 5 of the Goods and (Cinematograph Shows) Act, 1954 Services Tax (Compensation to States) Act, 2017 (iv) The Punjab Tax on Luxuries Act, 2009 Entry tax, octroi, local body tax or any other tax levied by the (i) The Punjab Tax on Entry of Goods 85 concerned State under the erstwhile entry 52 of List-II (State into Local Area Tax Act, 2000

26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

List) of the Seventh Schedule to the Constitution (ii) The Punjab Municipal Corporation Act, 1976, [clause (b) in sub-section (1) of section 90 and section 113 ] Taxes on advertisement or any other tax levied by the The Punjab Municipal Corporation 86 concerned State under the erstwhile entry 55 of List-II (State Act, 1976, [clause (d) in sub-section List) of the Seventh Schedule to the Constitution (1) of section 90] 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 Punjab Infrastructure 87 the Constitution by the State Government, net of exclusions (Development & Regulation), Act, under sub-section (1) of section 5 of the Goods and Services 2002 Tax (Compensation to States) Act, 2017

24. Rajasthan

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State The Rajasthan Value Added Tax Act, under the erstwhile entry 54 of List-II (State List) of the 2003 (except in respect of goods 88 Seventh Schedule to the Constitution, net of exclusions under included in the Entry 54 of State List sub-section (1) of section 5 of the Goods and Services Tax of the Seventh Schedule to the (Compensation to States) Act, 2017 Constitution) Taxes on luxuries, including taxes on entertainments, (i) The Rajasthan Entertainments and amusements, betting and gambling or any other tax levied by Advertisements Tax Act, 1957 89 the concerned State under the erstwhile entry 62 of List-II (ii) The Rajasthan Tax on Luxuries (in (State List) of the Seventh Schedule to the Constitution, net of Hotels and Lodging Houses) Act, 1990 exclusions under sub-section (1) of section 5 of the Goods and (iii) The Rajasthan Tax on Luxuries Services Tax (Compensation to States) Act, 2017 (Tobacco and its Products) Act, 1994

(i) The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 Entry tax, octroi, local body tax or any other tax levied by the (ii) The Rajasthan Tax on Entry of Motor 90 concerned State under the erstwhile entry 52 of List-II (State Vehicles into Local Areas Act, 1988 List) of the Seventh Schedule to the Constitution (iii) The Rajasthan Panchayati Raj Act, 1994, [clause (b) of sub-section (1) of the section 65] Taxes on advertisement or any other tax levied by the The Rajasthan Municipalities Act, 91 concerned State under the erstwhile entry 55 of List-II (State 2009, [clause (e) of sub-section (1) of List) of the Seventh Schedule to the Constitution section 102] Any cess or surcharge or fee leviable under entry 66 read with The Rajasthan Finance Act, 2014, entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to [chapter XI (Infrastructure 92 the Constitution by the State Government, net of exclusions Development Cess)] (Section 54 to 61, under sub-section (1) of section 5 of the Goods and Services both inclusive) Tax (Compensation to States) Act, 2017

25. Sikkim

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the (i) The Sikkim Value Added Tax Act, 93 Seventh Schedule to the Constitution, net of exclusions under 2005 sub-section (1) of section 5 of the Goods and Services Tax (ii) Sikkim Sales Tax Act, 1983 (Compensation to States) Act, 2017 Any cess or surcharge or fee leviable under entry 66 read with (i) The Sikkim Ecology Fund and entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to Environment Cess Act, 2005 94 the Constitution by the State Government, net of exclusions under sub-section (1) of section 5 of the Goods and Services (ii) Sikkim Transport Infrastructure Tax (Compensation to States) Act, 2017 Development Fund (STIDF) Act, 2004

26. Tamil Nadu

(1) (2) (3) 95 Value Added Tax or any other tax levied by the concerned State The Tamil Nadu Value Added Tax

¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 27

under the erstwhile entry 54 of List-II (State List) of the Act, 2006 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 Taxes on luxuries, including taxes on entertainments, (i) The Tamil Nadu Entertainments Tax amusements, betting and gambling or any other tax levied by Act, 1939 the concerned State under the erstwhile entry 62 of List-II (ii) The Tamil Nadu Betting Tax Act, 96 (State List) of the Seventh Schedule to the Constitution, net of 1935 exclusions under sub-section (1) of section 5 of the Goods and (iii) The Tamil Nadu Tax on Luxuries Act, Services Tax (Compensation to States) Act, 2017 1981

(i) The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 Entry tax, octroi, local body tax or any other tax levied by the (ii) The Tamil Nadu Tax on Entry of 97 concerned State under the erstwhile entry 52 of List-II (State Goods into Local Areas Act, 2001 List) of the Seventh Schedule to the Constitution

(iii) The Chennai City Municipal Corporation Act, 1919 clause (f) of section 98

(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 Taxes on advertisement or any other tax levied by the Corporation Act, 1971, [section 157 98 concerned State under the erstwhile entry 55 of List-II (State and clause (e) in section 115] List) of the Seventh Schedule to the Constitution

(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 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 Tamil Nadu Sugar Cane Cess 99 the Constitution by the State Government, net of exclusions (Validation) Act, 1963 under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

27. Telangana

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Telangana Value Added Tax Act, 100 Seventh Schedule to the Constitution, net of exclusions under 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, (i) The Telangana Entertainments Tax amusements, betting and gambling or any other tax levied by Act,1939 the concerned State under the erstwhile entry 62 of List-II (ii) The Telangana Horse Racing and 101 (State List) of the Seventh Schedule to the Constitution, net of Betting Tax Regulations,1358f exclusions under sub-section (1) of section 5 of the Goods and (iii) The Telangana Tax on Luxuries Services Tax (Compensation to States) Act, 2017 Act,1987

(i) The Telangana Tax on Entry of Motor Entry tax, octroi, local body tax or any other tax levied by the Vehicles into Local Areas Act,1996 102 concerned State under the erstwhile entry 52 of List-II (State

(ii) The Telangana Tax on Entry of Goods List) of the Seventh Schedule to the Constitution into Local Areas Act, 2001 Taxes on advertisement or any other tax levied by the (i) The Telangana Municipal 103 concerned State under the erstwhile entry 55 of List-II (State Corporations Act, 1994, [section 14]

28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

List) of the Seventh Schedule to the Constitution (ii) The Hyderabad Municipal Corporations Act,1955, [clause (f) of sub section (1) of section197]

(iii) The Telangana Municipalities Act, 1965, [section 114]

(iv) The Telangana Panchayat Raj Act, 1994, [section 63] 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 Telangana Rural Development 104 the Constitution by the State Government, net of exclusions Act,1996 under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

28. Tripura

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Tripura Value Added Tax Act, 105 Seventh Schedule to the Constitution, net of exclusions under 2004 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Tripura Entertainment Tax Act, the concerned State under the erstwhile entry 62 of List-II 1997 106 (State List) of the Seventh Schedule to the Constitution, net of (ii) The Tripura Tax on Luxuries in Hotels exclusions under sub-section (1) of section 5 of the Goods and and Lodging Houses Act, 1990 Services Tax (Compensation to States) Act, 2017

(i) The Tripura Municipal Act, 1994, Entry tax, octroi, local body tax or any other tax levied by the [clause (j) in sub-section (1) of section 107 concerned State under the erstwhile entry 52 of List-II (State 192] List) of the Seventh Schedule to the Constitution (ii) The Tripura Municipal Act, 1994, [section 206]

(i) The Tripura Municipal Act, 1994, Taxes on advertisement or any other tax levied by the [clause (b) in sub-section (1) of section 108 concerned State under the erstwhile entry 55 of List-II (State 192] List) of the Seventh Schedule to the Constitution (ii) The Tripura Municipal Act, 1994, [section 197]

29. Uttar Pradesh

(1) (2) (3)

(i) The Uttar Pradesh Value Added Tax Act, 2008 Value Added Tax or any other tax levied by the concerned State (ii) The Uttar Pradesh Sugarcane under the erstwhile entry 54 of List-II (State List) of the (Purchase Tax) Act, 1961 109 Seventh Schedule to the Constitution, net of exclusions under (iii) The Uttar Pradesh Taxation and Land sub-section (1) of section 5 of the Goods and Services Tax Revenue Laws Act, 1975 chapter II (Compensation to States) Act, 2017 (iv) The United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by (i) The Uttar Pradesh Entertainment and the concerned State under the erstwhile entry 62 of List-II Betting Tax Act, 1979 110 (State List) of the Seventh Schedule to the Constitution, net of (ii) The Uttar Pradesh Tax on Luxuries exclusions under sub-section (1) of section 5 of the Goods and Act, 1995 Services Tax (Compensation to States) Act, 2017 Entry tax, octroi, local body tax or any other tax levied by the The Uttar Pradesh Tax on Entry of 111 concerned State under the erstwhile entry 52 of List-II (State Goods into Local Areas Act, 2007 List) of the Seventh Schedule to the Constitution

(i) The Uttar Pradesh Advertisements Tax Taxes on advertisement or any other tax levied by the Act, 1981 112 concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution (ii) The Uttar Pradesh Municipal Corporation Act, 1959, [clause (h) of ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 29

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 (1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the The Uttarakhand Value Added Tax 113 Seventh Schedule to the Constitution, net of exclusions under Act, 2005 sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

(i) The Uttarakhand Entertainment and Taxes on luxuries, including taxes on entertainments, Betting Tax Act, 1979 amusements, betting and gambling or any other tax levied by (ii) The Uttarakhand (Uttar Pradesh the concerned State under the erstwhile entry 62 of List-II 114 Taxation and Land Revenue Laws Act, (State List) of the Seventh Schedule to the Constitution, net of 1975, [chapter II (section 2 to 13)] The exclusions under sub-section (1) of section 5 of the Goods and Adaptation and Modifications Order, Services Tax (Compensation to States) Act, 2017 2002 Entry tax, octroi, local body tax or any other tax levied by the The Uttarakhand Tax on Entry of 115 concerned State under the erstwhile entry 52 of List-II (State Goods into Local Areas Act, 2008 List) of the Seventh Schedule to the Constitution 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 116 the Constitution by the State Government, net of exclusions The Uttarakhand Cess Act, 2015 under sub-section (1) of section 5 of the Goods and Services Tax (Compensation to States) Act, 2017

(i) The Uttarakhand (The Uttar Pradesh Municipal Corporation Act, 1959, Taxes on advertisement or any other tax levied by the [section 192 and sub-section 2(h) of 117 concerned State under the erstwhile entry 55 of List-II (State Section 172] The Adaptation and List) of the Seventh Schedule to the Constitution Modification Order, 2002

(ii) The Uttarakhand Advertisements Tax Act, 1981

31. West Bengal

(1) (2) (3) Value Added Tax or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the (i) The West Bengal Value Added Tax 118 Seventh Schedule to the Constitution, net of exclusions under Act, 2003 sub-section (1) of section 5 of the Goods and Services Tax (ii) The West Bengal Sales Tax Act, 1994 (Compensation to States) Act, 2017

(i) The Bengal Amusements Tax Act, Taxes on luxuries, including taxes on entertainments, 1922 amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II

(ii) The West Bengal Entertainment-cum- 119 Amusement Tax Act, 1982 (State List) of the Seventh Schedule to the Constitution, net of exclusions under sub-section (1) of section 5 of the Goods and (iii) The West Bengal Entertainments and Services Tax (Compensation to States) Act, 2017 Luxuries (Hotels and Restaurants) Tax Act, 1972 Entry tax, octroi, local body tax or any other tax levied by the The West Bengal Tax on Entry of 120 concerned State under the erstwhile entry 52 of List-II (State Goods into Local Areas Act, 2012 List) of the Seventh Schedule to the Constitution

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

30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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.