A GST for inter-state sales is levied in the form of Integrated GST, which is collected by the central government and subsequently shared between the exporting and importing states as provided under the GST laws.
For inter-state sales in India, GST is charged as IGST (Integrated GST). The seller collects IGST from the buyer, which is later shared between the central and destination state governments.
For inter-state sales in India, IGST (Integrated GST) is charged instead of CGST and SGST. The seller collects IGST and pays it to the central government, which then distributes the tax to the destination state.
In case of inter-state sale that comes under GST, the charge is on Integrated GST (IGST) rather than CGST and SGST. The seller collects the IGST on behalf of the buyer and remits the taxes to the government which in its turn allocates the tax to the destination state where the commodity or service is used.
