https://www.taxtmi.com/manuals?id=1707 IGST functions as the integrated levy on inter State supplies to ensure the SGST component accrues to the destination State and to maintain Input Tax Credit integrity. The IGST rate approximates CGST plus SGST and credit may be cross utilised among IGST, CGST and SGST in a prescribed order. Determination of whether IGST or CGST+SGST applies depends on the nature of supply-inter State or intra State-established by supplier location and place of supply, with detailed rules for goods and services (including specified proxies and default B2B/B2C tests). Zero rated supplies and refund mechanisms are provided for exports, SEZ supplies and tourist departures. en-us Wed, 09 Aug 2017 15:13:00 +0530 Wed, 11 Feb 2026 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1707 IGST functions as the integrated levy on inter State supplies to ensure the SGST component accrues to the destination State and to maintain Input Tax Credit integrity. The IGST rate approximates CGST plus SGST and credit may be cross utilised among IGST, CGST and SGST in a prescribed order. Determination of whether IGST or CGST+SGST applies depends on the nature of supply-inter State or intra State-established by supplier location and place of supply, with detailed rules for goods and services (including specified proxies and default B2B/B2C tests). Zero rated supplies and refund mechanisms are provided for exports, SEZ supplies and tourist departures. Manuals GST Wed, 09 Aug 2017 15:13:00 +0530 https://www.taxtmi.com/manuals?id=1707