Value Added Tax in India :: VAT in India, India VAT, VAT Expert India

Destination Principle : Value Added Tax (VAT) India

VAT is said to use Destination principle when it taxes all additions in values either domestically or abroad, to all goods that have as their destination the consumers of the country. The exports are exempt and imports are taxable under this principle. This principle is compatible with the consumption VAT.
The choice between the above two principles will influence the choice of method of implementation of VAT.