Inter-state supplies under GST treated as IGST with destination-based SGST accrual and full input tax credit on imports. Imports and exports are treated as inter-state supplies subject to IGST. Taxation follows the destination principle, allocating SGST revenue to the State of consumption. Full and complete set-off is available as input tax credit for IGST paid on imported goods and services, as reflected in Section 2(c) of the IGST Act.