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In general, an excise tax is a tax is imposed on the sale of specific goods or services, or on certain uses. Federal excise tax is usually imposed on the sale of things like fuel, airline tickets, heavy trucks and highway tractors, indoor tanning, tires, tobacco and other goods and services.

Excise duty is levied on the manufacture of goods and levied at the time of removal of goods. While GST will be levied on the supply of goods and services. In GST, Excise duty's place has been taken by Central GST as excise is levied by Central Government and revenue from CGST will also be of Central government.

Duty on goods manufactured domestically and part of an intrastate transaction is known as excise duty. Tariffs are imposed on goods imported or exported by the manufactures of a country to an international country.

Excise duty is a form of tax imposed on goods for their production, licensing and sale.

An excise or excise tax (sometimes called an excise duty) is a type of tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country). It is a tax on the production or sale of a good. This tax is now known as the Central Value Added Tax (CENVAT).

Excise duties are imposed in addition to other indirect taxes. Customs duties are an indirect tax imposed by the government on a consumer who imports goods. Customs duties are collected by the government to protect local industries by raising state revenue to offset cheaper manufacturing done abroad.

Excise duties are charged on spirits, wine, beer, and tobacco products. The rates of duty on spirits, wine and tobacco products are given in the Excise Act, 2001 and duty rates on beer are given in the Excise Act.