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Doubts Related to GST

Panditji

March 2015 edited March 2015 in Miscellaneous

Goods and Services Tax has been the favorite kid of UPSC since past few years. Besides that due to the political consensus being reached, a new amendment bill in pipeline and talks of cooperative federalism GST may become a hot topic in upcoming interviews.
Though the purpose of GST is to ease the indirect tax regime but several concepts, I believe, require inquiry and demystification.
So let me begin by putting this question:-
GST is slated to be a destination based tax. What is a destination based tax? How is it different/advantageous/disadvantageous from a source based tax? What difficulties can be encountered in its collection?

PS:-Please ask more and more questions related to GST.

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