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

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member 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.
  2. Nikhil8

    Nikhil8 Member

    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.
    If you have query regarding you can email it. [email protected].

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