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<h1>Apportionment of IGST: central share equal to CGST rate retained while remaining balance is allocated to States.</h1> Apportionment of IGST mandates retention by the Central Government of an amount equal to the CGST rate on comparable intra State supplies where IGST is paid for inter State supplies or imports to unregistered persons, taxpayers under section 9 composition, recipients ineligible for input tax credit, or where registered recipients fail to avail credit within the specified period. The remaining IGST balance is apportioned to States per place of supply rules, with special provisions where place or taxpayer cannot be determined, and similar apportionment applies to interest, penalty and compounding amounts; transfers and refund adjustments are prescribed.
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