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Indirect Tax

Indirect Tax

An indirect tax (such as sales tax, a specific 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 the return. In this sense, the term indirect tax is contrasted with a direct tax which is collected directly by government from the persons (legal or natural) on which it is imposed.

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Handbook on Indirect tax by Yashavant

A Handbook On Indirect Tax by Yashavant mangal for Nov 2015 Exam




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 CA Final Group 2-Indirect Tax by Yashavant mangal



 CS Professional Indirect Tax



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Download Self Study Guide to Indirect Taxes

Self Study Guide to Indirect Taxes

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