The two taxes that are not subsumed in the GST in India are:
Basic Customs Duty (BCD): Basic Customs Duty is a tax levied on goods imported into India. It is outside the purview of GST and continues to be levied as a separate tax.
Petroleum Products: Petroleum products such as petrol, diesel, crude oil, aviation turbine fuel, and natural gas are not under the GST regime. These products continue to be taxed under the previous tax system, I.e. excise duty, VAT, and other state taxes. The Indian government is still considering including petroleum items under the GST regime.