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<h1>Apportionment of integrated tax: central share fixed at central-tax equivalent, balance allocated to States or UTs per place of supply.</h1> Section 17 requires that where integrated tax arises because the recipient is unregistered, under composition, ineligible for input tax credit, or fails to claim credit timely, the portion equivalent to central tax on similar intra State supplies is apportioned to the Central Government and the remaining balance is apportioned to the State of supply or to the Central Government for Union territories; indeterminate place of supply or unidentifiable taxpayers trigger proportional apportionment by supplies or prior tax collections, with an ad hoc equal apportionment mechanism available on Council recommendation and application to interest, penalty and refunds.
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