Same Rate Tax And Interest Applicable On IGST In Course Of Inter-State Trade And Supplies In Course Of Imports: CESTAT

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) held that the same rate of tax and interest is applicable on IGST (Integrated Goods and Services Tax) in the course of inter-state trade and supplies in the course of imports. This ruling clarifies the uniformity in the application of tax rates and interest provisions for IGST, irrespective of whether the supply originates from inter-state trade within India or through imports from outside the country.