Teacher
729 Points
Joined October 2008
Duty is a levy on goods. Example: Customs duty, excise duty etc. [for duty, generally prior payment is important]
Tax is a levy on "other than goods". Example: Income tax,service tax, sales tax etc.
You may have a doubt that sales tax means it is a tax on goods. Actually this inference is wrong. Sales tax is a tax on sale transaction or purchase transaction and not on goods.