Integrated Goods and Services Tax defines inter State supply, input tax, input tax credit and output tax liabilities.

Defines core terms for the Integrated Goods and Services Tax regime: imports and exports are deemed inter State supplies; the Central Government is "Government"; the appropriate State for registration is where the taxable person is registered or liable to be registered. "Input tax" comprises IGST, CGST or SGST on supplies used in business (including specified deemed tax); "input tax credit" is credit of that input tax. "Output tax" is IGST chargeable on inter State taxable supplies, excluding reverse charge. Undefined terms adopt meanings from the Central Goods and Services Tax Act.

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