IGST apportionment allocates CGST equivalent tax to Centre and remainder to State where supply occurs under specified conditions.

Apportionment requires that IGST paid on inter State supplies or imports to unregistered persons or composition taxpayers, and IGST remaining where registered recipients do not claim input tax credit within the prescribed period, be apportioned: the CGST equivalent portion to the Central Government and the remaining balance to the State where the supply occurs. The rules likewise apply to interest and penalty, and the Central Government must reduce the IGST account and transfer apportioned amounts to CGST and SGST accounts as prescribed.

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