Para 14.2.12 — CAM

14.2.12 SETTLEMENT OF IGST BETWEEN CENTRE AND STATE/UTs 14.2.12.1 The levy of Integrated Goods and Services Tax [IGST] on all inter-state supplies of Goods and Services is as per the Provisions of Section 5 of Integrated Goods and Services Act 2017. As per the provisions of this Section, IGST is also levied and collected on the imports of goods into India at the point when duties of customs are levied and collected.