This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.

Issued for earlier notification?
Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.