Taxation refers to the process by which a government or taxation authority imposes or levies a tax on its citizens and commercial organizations. Taxation is applied at all levels, from income tax to goods and services tax (GST).In India, the central and state governments play an important role in determining taxes. Various policy reforms have been implemented by the state and federal governments in recent years to streamline the taxes process and enhance transparency in the country. The products and Services Tax (GST) was one such development, as it simplified the tax structure on the sale and delivery of products and services in the country. A tax that is placed directly on a taxpayer and must be paid to the government. Furthermore, an individual cannot delegate or assign another person to pay his taxes on his behalf. Indirect taxation is described as a tax levied on the taxpayer's goods and services rather than his or her income, profit, or revenue. In contrast to direct taxes, indirect taxes can be transferred from one person to another. Previously, the list of indirect taxes levied on taxpayers includes service tax, sales tax, VAT, central excise charge, and customs duty.
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