Indirect Tax - Basic Concepts

Define Tax.

Features of Indirect Taxes.

Constitution of India

Article 265

Article 245

Article 246

Seventh Schedule to Article 246

List I - Union List

List II - State List

List III - Concurrent List

Income Tax

Customs Duties

Central Excise Duties

Wealth Tax

Central Sales Tax

Service Tax

Entry 92C

State Level VAT

State Excise Duties

Excise Duty
[Central Value Added Tax (CENVAT)]

Central Excise Act, 1944
Central Excise Tariff Act, 1985

Customs Duty

Customs Act, 1962
Customs Tariff Act, 1975

Service Tax

Chapter V and VA of the Finance Act, 1994

Central Sales Tax

Central Sales Tax Act, 1956

Value Added Tax

VAT Acts of the respective State Governments

Department of Revenue of the Ministry of Finance/Central Board of Revenue Act, 1963

CBEC - Administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Service Tax Commissionerates

Administration of State Level Indirect Taxes