Gate2020 cs Q5

5Goods and Services Tax (GST) is an indirect tax introduced in India in 2017 imposed on the supply of goods and services, and it subsumes all indirect taxes except few. It is a destination-based tax imposed on goods and services used, and it is not imposed the point of origin from where goods come. GST also has a few components spec*** state governments, central government and Union Territories (UT’s).
Which one of the following statements can be inferred from the given passage?

Option : B
Explanation :
GST is imposed at the point of usage of goods and services.

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