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Question

GST is a destination based tax on consumption of ______________.
(A) goods
(B) resources
(C) services
(D) both (A) & (C)

Answer

Answer: D
GST is a consumption based tax which is levied on the basis of Destination principle.
The concept relates to taxing the supply of goods or services at the point of consumption. It is a comprehensive tax regime covering both goods and services, and is collected on value-added at each stage of the supply chain.
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