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Toll Tax (Road Tax) is Direct Tax or Indirect Tax

Direct Taxation

Sir, Toll tax is direct Tax or indirect Tax ?. Direct Tax is paid on Income but Indirect Tax is paid on Goods and service and the tax burden is shifted to another person. In the case of Road Tax (Toll Tax) it is paid not on income but the tax burden is not shifted to another person. So is it direct tax or Indirect Tax. Please guide me sir.


Thankachan Jimmy

Thankachan Jimmy

CMA Inter

0

12-Mar-23 05:33

5K+

Answers (2)

The amount collected on using a road is not a tax but a charge. These are called Toll Charges. These are fees paid to access the road.


CA Suraj Lakhotia

CA Suraj Lakhotia

Admin

12-Mar-23 06:26

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