destination based tax-gst?

Dear Student,
Here is your answer,

GST is a Destination based tax because it is levied at the time of supply where the goods or services are actually consumed. It is also known as Consumption based tax.
For Example: If goods are sold from City A to City B, then GST will actually be paid by the consumer of City B because it is the destination of the goods where these are consumed.

Regards.

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