The IGST paid on supplies (local or imports) made to;

(a) An unregistered person

(b) Composition dealer 

(c) Taxable person who is not eilgible for input tax credit

(d) Taxable person who does not avail credit within specified period

Will be appointed to be central government based on the rate of CGST on similar intra state supply and the balance will be apportioned to the state government where such supply takes place. 'Appropriate state' will be determined based on sections 7 to 10 of the IGST Act which provides for place of supply of goods/services.

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Posted 3 years, 7 months ago by Neeraj bhagat

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