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What principles were adopted for subsuming the above taxes under GST?

Question 4 - Draft-Bills-Reports - Overview of Goods and Services Tax (GST) - FAQ on GST dated 21.9.2016 based on Draft Model GST - Question 4 - Q 4. Ans. The various Central, State and Local levies were examined to identify their possibility of bein .....

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ies to be subsumed should be part of the transaction chain which commences with import/ manufacture/ production of goods or provision of services at one end and the consumption of goods and services at the other. (iii) The subsumation should result i .....

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