Taxes are a crucial component of a nation's economy, providing revenue for government functions and public welfare. In India, taxation is classified into Direct Taxes and Indirect Taxes. While direct taxes are levied on income and profits (e.g., Income Tax), indirect taxes are imposed on goods and services, making them applicable to consumers at the point of purchase. An indirect tax is a tax imposed on the use of goods and services rather than directly on an individual's income. Instead of being paid directly by the consumer to the government, it is collected by an intermediary, such as a ma