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What is IGST?

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What is IGST?
posted Jun 26, 2017 by Abu Anam

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1 Answer

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Under the GST regime, an Integrated GST (IGST) would be levied and collected by the Centre on inter-State supply of goods and services. Under Article 269A of the Constitution, the GST on supplies in the course of interState trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.

answer Jun 27, 2017 by Ritika Sharma
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