Concept Page
Integrated Goods and Services Tax (IGST)
Full article in progress. Check back soon.
About — Integrated Goods and Services Tax (IGST)
Integrated Goods and Services Tax (IGST) is the central tax levied on inter‑state supplies of goods and services in India, ensuring a seamless tax structure across state borders. It replaces multiple indirect taxes, allowing a unified tax base and preventing cascading. For example, a seller in Maharashtra shipping goods to Karnataka pays IGST at the Central and State GST rate.