What exactly is the concept of destination based tax on consumption

What exactly is the concept of destination based  tax on consumption

Topic Name – What exactly is the concept of destination based
tax on consumption

 

The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.

For Example .

Mr. A is a supplier of goods registered in the State of Jharkhand  supplies goods to  Mr.B  who is the recipient of goods who is registered in the State of Bihar.

Place of  Supply – Jharkhand

Place of Consumption  – Bihar

Jurisdiction – Bihar in all Tax matters

 

 

 

 

 

 

 

 

 

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