Which one among the following is not a source of tax revenue for the Central Government in India ?

In the Indian federal structure, the power to levy taxes is divided between the Union and the States. Income tax (excluding agricultural income), customs duties, and service tax are historically categorized as Central Government revenues [3]. Specifically, customs duties are imposed by the Centre on goods imported into or exported out of India [4]. Service tax was also a central levy before being subsumed into GST [2]. Conversely, Motor Vehicle tax is a state-level tax levied under the provisions of the Motor Vehicles Act and Entry 57 of the State List in the Seventh Schedule of the Constitution. While the Central Government can impose excise duties on manufactured goods and customs duties on trade, the taxation of motor vehicles remains a significant source of revenue for State Governments rather than the Central Government [3].

Sources

1. [2] Macroeconomics (NCERT class XII 2025 ed.) > Chapter 5: Government Budget and the Economy > 5.1.2 Classification of Receipts > p. 68
2. [3] Indian Economy, Vivek Singh (7th ed. 2023-24) > Chapter 4: Government Budgeting > Global Minimum Corporate Tax (GMCT): > p. 172
3. [4] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 15: Centre-State Relations > a l inter-Governmental Tax Immunities > p. 157
4. [1] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > Details about GST > p. 92