Conceptually GST is destination/consumption based tax i.e. person consuming the service/goods shall bear the burden of such tax and that revenue shall go to the corresponding state but no provision express this concept/ philosophy. However same was inherent and more adequately embodied in the prov
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About the Author

CA

A law graduate from Osmania University and Practicing Advocate at High court. He is also Chartered Accountant and was a Partner in Hiregange Associates LLP before starting of advocate practice. He has cleared Certificate course on IBC conducted by ICAI. He regularly appears before High court of Telangana and Andhra ... Read more


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