Apportionment of IGST: equal ad hoc allocation between Centre and States, adjustable against primary apportioned amounts.

A new provision authorises temporary apportionment, on Council recommendation, of IGST amounts not allocated under the primary apportionment clauses by equal ad hoc allocation between the Central Government and the State Governments or Union territories, with such ad hoc allocations to be adjusted against amounts apportioned under the primary sub-sections.

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