How is GST different from Origin Based Tax?
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How is GST different from Origin Based Tax?
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GST is a destination-based tax, whereas origin-based tax is levied at the place of origin of goods and services. In destination-based tax, tax is levied at the place where goods and services are consumed, whereas in origin-based tax, tax is levied at the place of origin of goods and services. Most nations, including India, levy tax on the destination-based tax model.
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