What are the factors determining the incidence of taxation?

Relative price elasticity of demand and supply is the factor determining the incidence of taxation. You can read about the Goods and Services Tax Act – Overview, Key Features and Criticism  in the given link.

The tax burden is on the producer when the demand is more elastic than the supply. Most of the tax burden falls on the buyer when supply is more elastic than the demand. 

Further readings:

1. Double Taxation Avoidance Agreements (DTAA) – Countries Involved, Income Tax Provisions
2. UPSC Mains General Studies Paper-III Strategy, Syllabus & Structure