Question

IGST is charged on:

Options

• interstate transaction

• intrastate transaction

• both interstate transaction and intrastate transaction

• none of these

Answer 1

Interstate transaction

Explanation:

IGST (Integrated GST) is levied on supplies between two different states (inter‑state supplies); for intra‑state supplies GST is split as CGST + SGST instead. An example in the notes shows IGST applied for an inter‑state sale (IGST = 18% on the inter‑state transaction).