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of <h1>IGST: Central Tax on Inter-State Goods and Services Supply Under Article 269A for Uniform Trade Structure</h1> Integrated GST (IGST) is a tax levied by the central government on the inter-State supply of goods and services under the GST regime. As per Article 269A of the Constitution, IGST is collected by the Government of India and is apportioned between the Union and the States based on the recommendations of the Goods and Services Tax Council. This system ensures a uniform tax structure on inter-State transactions, facilitating seamless trade across state borders.
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