IGST is also a part of Goods and Services Tax. It stands for Integrated Goods And Service Tax. It is the part of GST categories SGST, IGST and CGST. IGST follows the concept of one tax nation.

IGST is charged when goods are transported from one state to another. This tax is collected by the Central Government on the interstate transactions. The tax is later appropriately distributed between the state and the center government.