Let us look at some important points given in the paragraph
- GST is imposed on supply of goods and services
- It subsumes all indirect taxes except few
- It is a destination based tax implied on goods used
- It is not imposed at point of origin from where good comes
- GST also has few components specific to state government , central government and union territories
Now we can eliminate the options based on above points
A. GST is imposed on production of goods and services
It is FALSE due to point $1$. To make it correct, in place of production it should be supply
B. GST includes all indirect taxes.
It is FALSE due to point $2$ due to except few words
C. GST does not have component specific to UT
It is FALSE due to point $5$ since it has few components specific to UT.
D. GST is imposed at point of usage of goods and services.
It is TRUE due to point $3$. we can relate point of usage to goods used at destination
Hence Option $D$ is the correct option.