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**Destination based Taxation means that the decision to charge tax, and how much tax you charge, is determined by the destination of your goods. In other words, the tax rate is determined by where the buyer is located, not the seller.

**Origin based Taxation means your tax is based on the origin of your product, not the destination.

Thanks and Regards

Piyush Tanwar

CA Finalist and Internal Auditor

Mobile - 9717468521