Demystifying the Revised Integrated Goods and Services Tax (IGST): Implications, Changes, and Future Outlook

Introduction The Integrated Goods and Services Tax (IGST) , applicable to inter-state supply of goods and services in India, was introduced on July 1, 2017, as part of the comprehensive GST reform. Understanding Integrated Goods and Services Tax (IGST) IGST is imposed when goods or services are supplied across states.