The Goods and Services Tax (GST), which subsumed multiple indirect taxes to create a unified national market, is a ___-based tax levied on the supply of goods and services.

Answer: destination (or consumption)

GST is a destination-based consumption tax, meaning the tax revenue accrues to the state where the goods or services are ultimately consumed, rather than the state where they are manufactured. This shift from an origin-based tax system fundamentally altered the fiscal dynamics between manufacturing-heavy states and consumption-heavy states in India.