Application of Central GST provisions to integrated tax ensures mutatis mutandis alignment, including specified TDS/TCS rates and appeal fee cap. Provisions of the Central Goods and Services Tax Act apply mutatis mutandis to integrated tax, covering key areas such as scope and valuation of supply, input tax credit, registration, invoicing, returns, TDS and TCS, assessment, refunds, audit, enforcement measures, offences and penalties, job work, electronic commerce and transitional provisions. Specific qualifications include prescribed deduction and collection rates for TDS/TCS, inclusion of separately charged other taxes in the value of supply, aggregation of parallel penalties under central and state/UT GST laws, and a statutory cap on the amount payable for appeals to appellate fora.