GST is a what type of Tax ???

Option (a). Destination Based Tax.

GST is a Destination Based Tax.

Why isn't it Origin Based Tax ???

No Ma'am its not Origin Based Tax. GST is Destination Based Consumption Tax levied on the supply of goods or services or both.

The erstwhile Indirect Tax Regime i.e. Service Tax, Central Excise, CST etc were Origin Based Tax. It was collected by the State of origin of the goods.

Whereas, GST being a Destination Based Tax is collected in the state where goods are consumed and not on the state of origin.

Hence the correct answer is Destination Based Consumption Tax.

GST is a comprehensive indirect tax levy on Manufactures,Sale and Consumption of Goods as well as Services at the.National level.It will replace all indirect.taxes levied on Goods and services by States and Central.

Thank You Shivam RC and Subhagan Sir for your clarification...

Your always welcome Ma'am....

good clarification and information

a

Stop posting good clarification and information Subhagan Sreerangam Sir