Indirect taxes are those that can be levied on another entity or individual. They are typically charged against a producer or supplier, who subsequently passes the tariff on to the customer. The tax imposed on alcohol or cigarettes is the most prevalent illustration of an indirect tax.

Following are the types of Indirect Taxation

  • Goods & Service Tax (GST)
  • Custom Duty
  • Stamp Duty
  • Entertainment Tax

In brief, we have outlined these taxes below:

Goods & Service Tax (GST)

The GST Tax is levied on all goods and services across the country. Currently, there are 3 types of GST that include CGST, SGST, and IGST. These divisions’ helps in determining between inter-states, intra-state and alleviates the indirect taxes.

Custom Duty

Customs duty is a charge that is levied on products when they traverse international boundaries. In layman's words, it is a tax levied on the import and export of products. By doing so, the government increases revenues, secures the domestic market, and governs the mobility of goods.

Stamp Duty

Stamp duty is a fee levied by governments on legal documents, typically in the movement of funds or property. The government charges these fees on certain types of documents required by law to record transactions. It contains legal documents that register marriages, military commissions, and property.

Entertainment Tax

Entertainment Tax is charged on all financial transactions concerning entertainment and is mainly intended for state governments. Amusement parks, video games, arcades, exhibitions, celebrity stage shows, sports activities, and other forms of entertainment are subject to the entertainment tax.

What make us the best CA firm?

JACK & ASSOCIATES is one of the conspicuous CA firms in the market where we function day-in and day-out, meeting our client’s expectations without fail. As a company with high industry exposure and a wide range of service offerings, we provide our clients with an updated tax compliance eliminating the probabilities of any penalties in the future. Our expertise lies in advisory, compliance, and audit matters related to goods and services tax in India, along with pre-GST taxes.


J A C K & ASSOCIATES is a Chartered Accountancy organization that has been servicing its clientele with the utmost loyalty and integrity for the past two decades and is still running strong.

Follow US On

Connect With Us

#530, "Akshaya Tower", 3rd Floor
5th Cross, HMT Layout, Opp. RT Nagar Police Station, R.T Nagar
Bangalore - 560 032, Karnataka

+91 (80) 2333 3000

Submit your enquiry

We are glad that you preferred to contact us. Please fill our short form and one of our friendly team members will contact you back.

Contact Us