Integrated Goods and Services Tax ensures destination based levy on inter state supplies with ITC settlement across Centre and States. The IGST framework levies tax on inter state supplies and treats imports/exports as inter state for a destination based levy; it prescribes place of supply rules for goods and services, allows IGST payment using ITC in a hierarchy (IGST, then CGST, then SGST, then cash), treats exports as zero rated with refund options, applies IGST at import under customs, and provides settlement mechanisms where exporting States transfer SGST credits to the Centre and the Centre transfers IGST credits used for SGST to importing States via a central clearing mechanism.