VAT is paid directly to the authorities, not by the consumer but indirectly by the supplier of the goods or services. So this falls under
Tax revenue
Non-Tax revenue
Revenue Expenditure
Revenue Receipt
VAT is an indirect tax which comes under tax revenues.
From the following data about a government budget, find (a) revenue deficit, (b) fiscal deficit, and (c) primary deficit:
Items (Rs in lakh)
(i) Tax revenue 50
(ii) Revenue expenditure 110
(iii) Capital expenditure 210
(iv) Non-tax revenue 30
(v) Capital receipts net of borrowing 140
(vi) Interest payments 20