IGST What is the mechanism of IGST apportionment between Centre and State?

Raju Choudhary

Staff member
Ans. The IGST paid on supplies (local or imports) made to:
  • (a) An unregistered person
  • (b) Composition dealer
  • (c) Taxable Person who is not eligible for input tax credit
  • (d) Taxable Person who does not avail credit within specified period
will be apportioned to the Central Government based on the rate of CGST on similar intra -State supply and the balance will be apportioned to the State Government where such supply takes place. ‘Appropriate State’ will be determined based on Sections 7 to 10 of the IGST Act which provides for Place of Supply of Goods / Services.
According to model IGST law, IGST shall mean the tax levied under the IGST act on the supply of any goods and/or services in the course of inter state trade or commerce IGST Act shall apply to whole of India.
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