Indirect costs are usually referred to as overhead expenses and general and administrative expenses. Few examples are rent, legal fees, officers’ salary, etc.,
To associate these costs to a project in Zoho Books:
Insight: Select the type of indirect cost you want to associate with this project from the expense account drop down. You can also add a new account by clicking the + New Account option at the bottom of the dropdown.
By marking the billable checkbox, you will be able to invoice the customer for this expense.
and GST filing.