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<h1>IGST: Central Government Tax on Inter-State Goods and Services Distribution as per Article 269A of the Constitution.</h1> Integrated GST (IGST) is a tax levied by the central government on inter-State supply of goods and services under the GST regime. According to Article 269A of the Constitution, this tax is collected by the Government of India and is distributed between the Union and the States. The apportionment is determined by Parliament based on recommendations from the Goods and Services Tax Council.