On inter-state sale GST is collected as
AOnly SGST charged in halves only
BOnly CGST charged in halves only
CIGST charged at the full GST rate
DNo GST is charged at all
Answer & Solution
Correct answer: C. IGST charged at the full GST rate
1. Inter-state sales cross state borders.
2. The Centre charges Integrated GST (IGST) on such supplies.
3. IGST rate equals the total CGST plus SGST rate.
4. So option A is correct.
_Source: Selina Concise Mathematics Class 10, Ch on Value Added Tax / GST (Mistral OCR'd PDF), section on inter-state GST_
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