<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">In the erstwhile regime, India followed an origin-based tax system and therefore the point of taxation was at the origin of sale and the originating state kept the tax so collected, irrespective of where the consumer is located. Under the present GST regime, which is a multi-point levy (i.e. levied at each value addition in the value chain), the tax moves with goods and is credited to the account of the destination state based on the place of supply as determined under the IGST Act. GST is charged on supply and point of levy is determined as per time of supply under Section 12 of the CGST Act.</span></span></span></p>