What is Excise Duty 
Excise duty is a tax levied on the products manufactured within a country. Retailers or intermediaries collect this indirect tax from customers and pay it to the Central Government. 

This amount is payable when the manufacturers remove goods from their production area or warehouse and transfer it for selling. Here, the actual sale of goods or the amount is not considered since tax is applicable on the manufacture of these goods. The Central Board of Excise and Customs (CBEC) administers the whole tax collection process.

What is GST in India 

GST is known as the Goods and Services Tax. It is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.  

Here are some key points which make GST a better tax than Excise Duty.
 

GST will ensure that indirect tax rates and structures are common across the country, thereby increasing certainty and 2 ease of doing business. In other words, GST would make doing business in the country tax neutral, irrespective of the choice of place of doing business