What is IGST?

By | September 29, 2016

Q  What is IGST?

Ans. Under the GST regime, an Integrated GST (IGST) would be levied and collected by the Centre on inter-State supply of goods and services. Under Article 269A of the Constitution, the GST on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council

Education Guide on Goods & Service Tax (GST)


S. No. Title of the Post
1. Goods and Services Tax (GST): An Overview
2 Levy of GST & Exemption from Tax
3. GST Registration
4. Meaning and Scope of Supply
5 Time of Supply
6 Valuation in GST
7. GST Payment of Tax
8 Electronic Commerce under Goods & Service Tax (GST)
9 Job Work under Goods & Service Tax (GST)
10 Input Tax Credit under Goods & Service Tax (GST)
11 Concept of Input Service Distributor in Goods & Service Tax (GST)
12 Returns Process and matching of Input Tax Credit under GST
13 Assessment and Audit under GST
14 Refund under GST
15 Demands and Recovery under GST
16 Appeals, Review and Revision in GST
17 Advance Ruling in Goods and Service Tax (GST)
18 Settlement Commission in Goods and Service Tax (GST)
19 Inspection, Search, Seizure and Arrest under GST
20 Offences, Penalty, Prosecution & Compounding in GST
21 Integrated Goods & Service Tax (IGST) Act Overview
22. Place of Supply of Goods and Service under GST
23. Frontend Business Process on GST Portal
24. Transitional Provisions in Goods & Service Tax (GST)


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