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<h1>Integrated Goods and Services Tax applies to inter-State supplies; reverse charge and exemptions specified in Act's Schedule.</h1> The Integrated Goods and Services Tax (IGST) is levied on all inter-State supplies of goods and services at a rate specified in the Act's Schedule and collected as prescribed. Every taxable person must pay this tax according to the Act's provisions. The Central Government, upon the Council's recommendation, can specify certain categories where the tax is payable on a reverse charge basis by the recipient of the goods or services. Additionally, certain supplies may be exempt from tax under conditions specified in the Act's Schedule, meaning no tax is payable by the taxable person for those supplies.