IGST taxation on inter State supplies: Centre collects IGST with input credit adjustments and Central-State credit transfers. Inter-State supplies are subject to an Integrated Goods and Services Tax (IGST) collected by the Centre, charged on value addition after adjusting available credits of IGST, CGST and SGST. Exporting States transfer SGST credits used to pay IGST to the Centre, while importing dealers claim IGST credit against their output liability and the Centre transfers the IGST portion attributable to SGST to the importing State. A central clearing-house mechanism records transactions, verifies claims and instructs transfers of funds and credits among governments.