Direct Tax is a tax that is paid directly by an individual or organization to the government and cannot be transferred to another person. Examples include Income Tax and Corporate Tax. Indirect Tax is a tax levied on goods and services, where the tax burden is ultimately borne by the consumer. Examples include GST and Customs Duty.

Direct tax is the paid by the individuals or government to the government, it cant be transfarrmed to another person.Example like Income Tax, corporate tax. Indirect tax is intermidiatory to the seller or business. it can be transferred to every person. like GST, custom duty.