Statement A is technically not a feature: The pre-GST VAT system in India was an origin-based tax. The "destination-based" system is the hallmark of the current GST regime. (Note: While globally VAT is often destination-based, in Indian tax history, this distinction is critical).

Statement B is a feature: VAT is designed to be levied only on the value added at each stage of the production-distribution chain, which eliminates the cascading effect of taxes.

Statement C is a feature: As an indirect tax on consumption, the total tax burden of VAT is shifted along the supply chain and is ultimately borne by the final consumer.

Statement D is not a feature (Correct Answer): Under the Indian Constitution (Entry 54 of the State List), VAT was a State subject. The State Governments had full authority over its legislation, administration, and collection; they were the primary actors, not facilitators for the Central Government.