India has chosen the destination-based model of dual GST. This means that the tax is levied on the value added at each stage of production and distribution, and the tax is collected by the government of the state where the goods or services are consumed.
The other options are not correct because they are not destination-based models. The Canadian model is a manufacturer-based model, the Cuban model is a production-based model, the Belize model is a consumption-based model, and the Nicaragua model is a mixed model.
In a manufacturer-based model, the tax is levied on the value added at the manufacturing stage, and the tax is collected by the government of the state where the goods are manufactured. In a production-based model, the tax is levied on the value added at all stages of production, and the tax is collected by the government of the state where the goods are produced. In a consumption-based model, the tax is levied on the value added at the final consumption stage, and the tax is collected by the government of the state where the goods are consumed. In a mixed model, the tax is levied on the value added at some stages of production and distribution, and the tax is collected by the government of the state where the goods are produced or consumed.
The destination-based model is the most common model of GST. It is the model that is used in most countries that have a GST. The destination-based model is considered to be the most efficient model because it ensures that the tax is collected in the state where the goods or services are consumed. This helps to prevent double taxation and to ensure that the tax is not shifted to other states.