IGST apportionment clarifies distribution between Centre and States under proposed GST, with CGST and SGST concurrent levy.
Proposed GST provides for concurrent levy of CGST and SGST on intra State supplies and IGST on inter State supplies. IGST proceeds will be apportioned between Centre and States as prescribed by Parliament on the GST Council's recommendation, and CGST together with the Union's share of IGST will be devolved to States under constitutional fiscal devolution principles.

Directorate renaming and headquarters relocation: GST directorate renamed and HQ moved, with staff placed on temporary deputation.
The Directorate General of Service Tax is re named as Directorate General of Goods & Service Tax and its headquarters and Principal Director General post are shifted from Mumbai to Delhi, with staff payroll remaining with the originating office while personnel are placed on loan to other formations and records retained in Mumbai until transfer instructions. Officers in DGST Mumbai, Kolkata and Chennai are placed at the disposal of respective Chief Commissioners on a temporary deputation basis for one year, and officers in New Delhi are treated as posted to the renamed Delhi directorate.