The Goods and Services Tax (GST) is levied on:

Correct option is D

The correct answer is (d) Destination where the goods or services are consumed.
· The Goods and Services Tax (GST) in India follows the destination-based tax principle.
· This means that GST is levied at the place where goods or services are consumed, rather than where they are produced or sold.
· This system ensures that the tax revenue goes to the state where the goods or services are consumed.
· For example, if goods are manufactured in State A and sold to a consumer in State B, the GST revenue will be collected by State B, as it is the destination where the goods are consumed.