What exactly is the concept of destination based tax on consumption?

What exactly is the concept of destination based tax on consumption?
Question 2
Bill
Overview of Goods and Services Tax (GST)
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. What exactly is the concept of destination based tax on consumption?
Ans. The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regula

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