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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Destination-Based Tax Allocates Revenue to Consumption Jurisdiction, Key in GST Framework Aligning Tax with Consumption Location.</h1> Destination-based tax on consumption refers to a taxation system where the tax revenue is allocated to the jurisdiction where the goods or services are consumed, known as the place of supply. This approach ensures that the tax benefits the region where the consumption occurs, rather than where the goods or services are produced or sold. This concept is central to the Goods and Services Tax (GST) framework, aligning tax revenue with the location of consumption.
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