Question

Which type of sale attracts IGST?

Options

• Sales made to the final consumer only

• Sales from manufacturer to wholesaler only

• Intra-state sales

• Inter-state sales

Answer 1

Intra-state sales attract \[ \text{CGST} + \text{SGST} \], whereas inter-state sales attract IGST. The nature of the transaction (within a state or between states) decides the tax components.