GST: An Understanding for Tax Payer

In India, two types of taxes are implemented, one is direct tax and another is indirect tax. Direct Tax is a tax which is levied and collected from persons, who are either earning profits or getting salary from their employer like Income Tax, or a tax on property of any person in India above certain limit like wealth tax. Indirect tax is a tax levied and collected from each one in the country, who so ever is consuming goods or services. Hence, this is a tax on goods and services not on persons.