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GSTplus HelpCenter

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  1. GSTplus HelpCenter
  2. Frequently Asked Questions
  3. Overview of the IGST Act

Overview of the IGST Act

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  • What is IGST?
  • What are inter-state supplies?
  • How will the Inter-State supplies of Goods and Services be taxed under GST?
  • What are the salient features of the draft IGST Law?
  • What are the advantages of IGST Model?
  • How will imports/exports be taxed under GST?
  • IGST Act is very small with very few definitions and major part catering to settlement commissioner. Whether provisions in CGST or SGST Act will apply to IGST Act?
  • How will the IGST be paid?
  • How will the settlement between Centre, exporting state and importing state be done?

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