IGST apportionment allocates integrated tax between central and state accounts, addressing place-of-supply and unidentified taxpayers. IGST on specified inter State supplies and imports - including supplies to unregistered persons, composition taxpayers, supplies where recipients are ineligible for input tax credit, and supplies where recipients fail to avail credit within the prescribed period - is apportioned: the CGST-equivalent portion to the Central Government and the remaining balance to the State where the supply takes place (or to the Central Government for Union territories); undeterminable places or unidentifiable taxpayers trigger proportionate apportionment by supply patterns or by prior SGST/UTGST collections, and interest, penalty and compounding amounts follow the same apportionment rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST apportionment allocates integrated tax between central and state accounts, addressing place-of-supply and unidentified taxpayers.
IGST on specified inter State supplies and imports - including supplies to unregistered persons, composition taxpayers, supplies where recipients are ineligible for input tax credit, and supplies where recipients fail to avail credit within the prescribed period - is apportioned: the CGST-equivalent portion to the Central Government and the remaining balance to the State where the supply takes place (or to the Central Government for Union territories); undeterminable places or unidentifiable taxpayers trigger proportionate apportionment by supply patterns or by prior SGST/UTGST collections, and interest, penalty and compounding amounts follow the same apportionment rules.
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