India has a well-developed tax structure with clearly demarcated authority between central and state governments and local bodies. The central government levies taxes on income, customs duties, central excise and service tax, while the state governments levy value-added tax, sales tax in states where VAT is not yet in force, stamp duty, state excise tax, land revenue tax, and tax on professions. Local bodies are empowered to levy India tax on properties, octroi (local tax collected on various articles bought into a district for consumption), and for utilities.
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