consumption

[Arun Aggarwal]

Sir

As I understand that in the regime of GST and specially for the SGST it is consumption based tax in the the state.

The mechanism of the area based exemption on SGST is based on that the product should be consumed in the state only.

My question is the on the defination of the consumption in the state , does it means industrial consumption also?

Arun

AI Summary

Clarification Provided: Industrial Consumption Not Considered Destination-Based Under SGST; Review Budgetary Support Scheme for More Insights. A participant in a discussion forum inquired about whether the definition of 'consumption' under the State Goods and Services Tax (SGST) includes industrial consumption. A respondent clarified that industrial consumption does not qualify as destination-based consumption under SGST. Another participant suggested reviewing the Budgetary Support Scheme under GST for further understanding. The original inquirer expressed gratitude for the information shared.