https://www.taxtmi.com/forum/issue?id=113302 SGST is destination/consumption-based and area-based exemptions depend on consumption within the state. Goods cleared for industrial or captive consumption do not qualify as destination-based consumption and therefore are excluded from state consumption for purposes of SGST area-based exemptions. Review of the Budgetary Support Scheme was suggested as a related consideration. en-us Sat, 13 Jan 2018 12:06:30 +0530 Thu, 23 Jan 2025 15:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113302 SGST is destination/consumption-based and area-based exemptions depend on consumption within the state. Goods cleared for industrial or captive consumption do not qualify as destination-based consumption and therefore are excluded from state consumption for purposes of SGST area-based exemptions. Review of the Budgetary Support Scheme was suggested as a related consideration. Discussion-Forum GST Sat, 13 Jan 2018 12:06:30 +0530 https://www.taxtmi.com/forum/issue?id=113302