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<h1>Integrated Goods and Services Tax defines inter State supplies, imports, exports and place of supply rules determining IGST liability.</h1> The instrument defines operative terms for the Integrated Goods and Services Tax regime, specifying that IGST applies to supplies in the course of inter State trade or commerce, and defines 'input tax' and 'input tax credit.' It sets precise conditions for export and import of services-location of supplier and recipient, place of supply, and payment in convertible foreign exchange for exports-and prescribes place of supply and place of business rules including fixed establishments, multiple establishments and usual residence. It also defines intermediaries, territorial scope of India, SEZ concepts, tourists, non taxable online recipients, and enumerates online information and database services.
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