What is destination based consumption tax?

A person doing business will be purchasing goods/
availing services for making further supplies in the course
or furtherance of business. When such purchases are made
by him, tax would have been charged by his supplier and
collected from him. Since tax is collected from him, he
can avail credit of the tax paid by him to his supplier (that
is to say, he can use this amount for making payment
of tax due from him on further supply made by him).
This is known as input tax credit for the recipient.