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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About Tabish Ahmad
Tabish Ahmad is an Advocate at Patna High Court works in the area of Corporate Law and Corporate Litigations. Tabish represented many clients in complex legal issues focusing on corporate compliance. As An Advocate it is the duty towards nations to make the citizen and businessmen aware about laws and compliances in order to comply as law abiding citizens.
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