Chief Commissioner of Customs, Excise and Service Tax, Gautam Ray has said that the states like West Bengal and Kerala stand to gain from the proposed Goods and Services Tax (GST). He said at an interaction organised by the Merchants Chamber of Commerce in Kolkata yesterday that net consuming states like West Bengal and Kerala will benefit from the GST while net producing states like Gujarat and Maharashtra will stand to lose. Ray said, this would be because GST would be a destination-based tax and not origin-based as the present dispensation was.