GST & Compliance
Integrated GST
IGST
GST levied on inter-state supplies and imports, collected by the Centre and apportioned between Centre and states.
What it means
When goods or services move between two states, IGST is levied at the full GST rate (e.g., 18% IGST instead of 9% CGST + 9% SGST). The seller charges IGST on the invoice, deposits it with the Centre, and the Centre apportions the state's share to the destination state.
IGST is also levied on imports of goods and services into India. ITC of IGST can be set off against IGST, CGST and SGST in that order.
How Easedesk handles Integrated GST
Easedesk automatically applies IGST when the supplier and place of supply are in different states. ITC set-off rules across IGST → CGST → SGST follow the legal order mandated by Section 49 of CGST Act.
Related terms
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