Indirect tax revenue receipts are the income that the government earns from taxes levied on goods and services rather than on income or profits. These taxes are collected by intermediaries (like manufacturers, retailers, or importers) and are ultimately paid by the consumers. Two significant components of indirect tax revenue in India are Excise Duties and Customs Duties. Excise Duty is a tax levied on the manufacture or production of goods within a country. In India, most excise duties have been subsumed under the Goods and Services Tax (GST) since 2017. However, excise duty is still levied on certain products like petroleum products, alcohol, and tobacco, which are outside the purview of GST. Customs Duty is a tax levied on goods imported into or exported out of a country. In India, customs duties are primarily focused on imports, with the goal of protecting domestic industries, regulating trade, and generating revenue for the government.