An indirect tax such as Excise, Customs, Sales Tax, Service Tax, Value Added Tax (VAT), etc is a tax collected by an intermediary (such as service provider) from the person who bears the ultimate economic burden of the tax (such as the consumer/client). The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax which is collected directly by government from the persons on which it is imposed. A direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirect tax can be.
Indirect Taxes in India is administered and collected by the Central Board of Excise and Custom (CBEC) which operates under the Ministry of Finance, Department of Revenue.
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