Question

Which of the following is not an indirect tax?

विकल्प

• GST

• Excise duty

• Import duty

• Gift tax

Answer 1

Gift tax

Explanation:

• Gift tax is a direct tax because it is paid directly by the person who receives the gift to the government.
• On the other hand, GST, excise duty, and import duty are indirect taxes collected by intermediaries and passed on to the government.