How will the IGST tax be distributed if the place of supply made by any taxable person cannot be determined?
Such integrated tax shall be apportioned to each of the States and Central Government in relation to Union Territories, in proportion to the total supplies made by such taxable person to each of such States or Union Territories, as the case may be, in a financial year.
Ex: The following are the taxable supplies made by taxable person from Karnataka to persons specified in Q2
Particulars
Taxable
CGST
SGST
IGST
Value
Intra-State Supplies
7,00,000
42,000
42,000
-
Inter-State supplies to:
- Maharashtra
2,50,000
-
-
30,000
- Tamil Nadu
4,50,000
-
-
54,000
- Chandigarh
3,00,000
-
-
36,000
- Place of Supply Not known
2,25,000
-
-
27,000
Grand Total
19,25,000
42,000
42,000
1,47,000
Note: CGST Rate : 6% ; SGST Rate : 6% ; IGST Rate : 12%
The Apportionment of IGST Tax will be done in the following Manner
Place of Supply
Apportion to
Tax to be
Central
Maharashtra
Tamil
in
Taxable
apportioned
Government
Nadu
Value
- Maharashtra
2,50,000
30,000
15,000
15,000
-
- Tamil Nadu
4,50,000
54,000
27,000
-
27,000
- Chandigarh
3,00,000
36,000
36,000
-
-
- Place of
Supply Not
2,25,000
27,000
8,100
6,750
12,150
known
Grand Total
12,25,000
1,47,000
86,100
21,750
39,150