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Question
Which of the following is not an indirect tax?
Options
GST
Excise duty
Import duty
Gift tax
MCQ
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Solution
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.
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