In India, the Value Added Tax (VAT) was a tax that was imposed by the state governments on the sale of goods within their jurisdiction. However, with the introduction of the Goods and Services Tax (GST) in July 2017, the VAT system was replaced by the new GST regime.

Under the GST system, VAT is subsumed into the new tax structure. Across India, the supply of goods and services is subject to GST, which is an extensive indirect tax. It is a destination-based tax, meaning that it is charged at the place where the final consumption takes place.

GST has replaced a number of indirect taxes, including VAT, Central Excise Duty, Service Tax, Additional Customs Duty (Countervailing Duty), Special Additional Duty of Customs, and a few others. The aim of GST is to simplify the indirect tax system, eliminate the cascading effect of taxes, and create a common market across the country.

Under the GST system, there are four tax rates - 5%, 12%, 18%, and 28%. These tax rates are applicable to goods and services based on their classification under the Harmonized System of Nomenclature (HSN) code. GST is collected at each stage of the supply chain, and the credit for the taxes paid at earlier stages is allowed to be claimed by the subsequent stages of the supply chain.

GST has been implemented through a dual tax structure, with the central and state governments both having the power to levy GST. Intra-state supplies are subject to both Central GST (CGST) and State GST (SGST), whereas inter-state supplies are subject to Integrated GST (IGST).

In conclusion, the Value Added Tax (VAT) has been subsumed into the Goods and Services Tax (GST) in India. GST is an all-encompassing indirect tax that is charged on the supply of goods and services throughout the entire territory of India. The aim of GST is to simplify the indirect tax system, eliminate the cascading effect of taxes, and create a common market across the country. GST has replaced a number of indirect taxes, including VAT, Central Excise Duty, Service Tax, Additional Customs Duty, and a few others. The new tax structure has brought in significant changes to the tax system, making it simpler and more streamlined.