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of The state government confirmed that there has been no loss of Goods and Services Tax (GST) revenue due to companies routing sales and billing through corporate offices outside the state. Under the destination-based GST regime effective from July 2017, tax revenue accrues to the state where goods or services are consumed, not where they are manufactured or billed. Consequently, the state receives GST on all goods and services consumed within its territory regardless of the location of the corporate office. Similarly, goods manufactured within the state but consumed elsewhere result in tax revenue accruing to the state of consumption. This clarification was provided in response to concerns raised about potential revenue loss from out-of-state billing practices.
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