Basis of Distinction
It is a combined form of CGST and SGST levied and collected by Central government.
It is applicable only in the course of interstate supply.
Input Tax Credit
The credit of IGST is available against CGST, SGST and IGST.
Collection of tax
It is collected by central government
No exemption limit is applicable.
Composition scheme is not applicable in the course of interstate supply.
Applicable on free supplies
Registration mandatory if any supply is made outside the state.
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