List of Indirect Taxes in India are

Different Types of Indirect Taxes in India - Introduction to Indirect Taxes



Name of


Under Which Government




Details of tax

Excise Duty

Central Government

(For Some Goods State Government)

Central Excise Act,1944


Central Excise Tariff Act,1985



Tax on Manufacture


Production of Goods



Customs Duty


Central Government

Customs Act,1962


Customs Tariff Act,1975

Tax on goods Imported into India


Exported out of India

Service Tax

Central Government

(except J&K)

Finance Act,1994

Tax on Services


(Central Sales Tax)

Central Government


Central Sales Tax Act,1956

Tax on Interstate sale of goods


(Value Added Tax)

State Government

Different Acts for Different States

Like DVAT for Delhi

Tax on sale of goods

within state

  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. Indirect Tax

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.