How to prove legaly that the gst is the destination based tax?

As the Tax is applicable As per Place Of Supply

Yes... GST is a destination based tax. The basic principle behind it is that a supply shall be taxed at the destination of consumption. Hence the place of supply determines the destination of supply.

Place of supply determines whether a transaction is intra state or inter state.

In other words, the place of supply of goods or services is required to determine whether a supply is subject to SGST and CGST in an intra-state transaction or would it attract IGST if it is an inter-state supply.

I'm asking in litigate way. Is there any section which provided where clear cut mentioned.