An indirect tax (such as sales tax, value added tax (VAT), or goods and services tax (GST)) is a tax
collected by an intermediary (such as a retail store) from the person who bears the ultimate economic
burden of the tax (such as the consumer). The intermediary later files a tax return and forwards the tax
proceeds to government with return.
Goods and Services Tax (GST) is an indirect tax levied in India on the sale of goods and services.
Goods and services are divided into five tax slabs for collection of tax - 0%, 5%, 12%, 18% and 28%.
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