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An indirect tax 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 customer). An indirect tax is one that can be shifted by the taxpayer to someone else. An indirect tax may increase the price of a good so that consumers are actually paying the tax by paying more for the products.
GST is goods and service tax, tax law which replaced state VAT, Central Excise and Service Tax. Instead of multiple taxes by different statute, one tax under GST is levied. For the purpose of administrative aspect they bifurcated the tax in to CGST, SGST and IGST.
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