Commercial Tax Department is an important agency for tax collection in the state. Commercial Tax is currently referred to as Goods and Services Tax (GST), came into force as a consolidated tax on supply of goods and services w.e.f. 01-07-2017, thereafter, tax is being collected on goods and services covered by GST, VAT payable till June 2017, CST and revenue have been collected under the State Tax Act. Petrol, diesel, crude oil, aircraft fuel, natural gas, liquor for human use are kept outside the purview of GST, and these items are taxed as before i.e. as per provisions of UPVAT Act, 2008.