Gst

Power to levy entry tax is with STATE GOVT. whereas power to levy octroi is with LOCAL MUNICIPALITIES.
Both are levied on entry of goods into local area of respective state or municipalities. Two different municipalities of the same state can levy octroi but entry tax is levied only once when goods are entered from one state to other….

And yes both of these will be subsumed under GST...

thanks  Sourav and Priyansh