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List of Indirect Taxes in India are
Types of Indirect Taxes |
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On goods Sold |
On service Provided |
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| By Dealer | By Manufacturer | By Service Provider | ||
| Within State | VAT | Excise + VAT | Service Tax | |
| Outside State | CST | Excise + CST | Service Tax | |
| Outside Country | Customs | Excise + Customs | Service Tax | |
|
Name of Act |
Under Which Government |
Relevant Statute/Law
|
Details of tax |
|
Excise Duty |
Central Government (For Some Goods State Government) |
Central Excise Act,1944 + Central Excise Tariff Act,1985
|
Tax on Manufacture Or Production of Goods
|
|
Customs Duty
|
Central Government |
Customs Act,1962 + Customs Tariff Act,1975 |
Tax on goods Imported into India Or Exported out of India |
|
Service Tax |
Central Government (except J&K) |
Finance Act,1994 |
Tax on Services |
|
CST (Central Sales Tax) |
Central Government
|
Central Sales Tax Act,1956 |
Tax on Interstate sale of goods |
|
VAT (Value Added Tax) |
State Government |
Different Acts for Different States Like DVAT for Delhi |
Tax on sale of goods within state |
