GST Registeration - Goods & Service Tax

GST is applicable at every stage of business right from the stage where goods are produced up to the stage it is consumed by the end user. At every next stage, one can take the tax credit for the input taxes paid by them in the previous one. The chain continues and ends on the end user of the product/services. Summing up tax will be implemented at every value addition stage. Unlike VAT, GST is supply based tax or destination based tax. Hence type of GST is decided upon the place of supply of goods/services.