---
title: "Integrated GST (IGST): How It Works | Model Diplomat"
description: "Integrated GST (IGST) is a key tax on inter-state and imported goods in India, crucial for Model UN students and policy researchers."
url: "https://modeldiplomat.com/learn/glossary/integrated-gst-igst"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- Integrated GST is the component of India's Goods and Services Tax levied by the Union government on inter-state supplies of goods and services and on imports.
- Who collects IGST and how is the revenue shared with states?
- How does IGST differ from CGST and SGST?
- Why is IGST central to the input tax credit chain?
- How is IGST applied to imports?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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## Timeline

1. 12 April 2017

   The IGST Act received presidential assent on , and the levy took effect alongside the rest of the GST regime on 1 July 2017.

2. 1 July 2017

   The IGST Act received presidential assent on 12 April 2017, and the levy took effect alongside the rest of the GST regime on .

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Example

On 1 July 2017, the Government of India brought the IGST Act into force, enabling the CBIC to collect IGST on goods imported through Jawaharlal Nehru Port and on inter-state supplies nationwide.

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