Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
Read Complete Guide →Section 18 of the IGST Act governs the transfer of funds that follows when input tax credit is cross-utilised — for example when IGST credit is used to pay CGST or SGST, the corresponding amount is transferred between the central and State tax accounts.
Section 19 of the IGST Act allows a taxpayer who wrongly treated a supply as intra-State (paying CGST+SGST) when it was inter-State, or vice versa, to obtain a refund of the wrong tax after paying the correct tax, with no interest charged on the correct payment.
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
Section 21 of the IGST Act makes the import of services on or after 1 July 2017 liable to IGST even where part of the consideration was paid before that date, generally under the reverse charge mechanism, so services consumed under GST are taxed under GST.
Section 22 of the IGST Act empowers the Central Government, on the recommendations of the GST Council, to make rules by notification for carrying out the provisions of the Act, including rules with retrospective effect and penalty provisions within prescribed limits.
Section 23 of the IGST Act empowers the Central Board of Indirect Taxes and Customs, on the recommendations of the GST Council, to make regulations consistent with the Act and the rules to carry out the provisions of the Act.
Section 24 of the IGST Act requires every rule, regulation and notification made under the Act to be laid before each House of Parliament, allowing Parliament to modify or annul them, thereby ensuring legislative oversight of delegated legislation.
Section 25 of the IGST Act empowers the Government, on the recommendations of the GST Council, to issue orders to remove difficulties in giving effect to the Act, within a limited window from the commencement of the Act, with every such order laid before Parliament.
Section 3 provides that officers appointed under the CGST Act are deemed to be the officers for administering the IGST Act, so no separate integrated-tax cadre is needed.
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