Explanation:

Taxes are broadly categorized into direct and indirect taxes. Direct taxes are levied on the income or wealth of individuals or corporations, and the burden cannot be shifted. Indirect taxes are levied on goods and services, and their burden can be shifted to the final consumer. Option (2) Gift Tax is a direct tax, as it is levied on the recipient of a gift and the burden cannot be shifted. Options (1) Sales Tax (now largely subsumed under GST), (3) Excise Duty (levied on goods manufactured in the country), and (4) Custom Duty (levied on goods imported or exported) are all examples of indirect taxes because their incidence can be passed on to the consumer through higher prices. Thus, Gift Tax is the correct answer.