“integrated tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act;
Tax levied under the IGST Act is referred to as “Integrated tax”. It refers to the tax charged under the IGST Act on inter-State supply of goods or services or both (other than supply of alcoholic liquor for human consumption). The rate of tax is capped at 40% and will be notified by the Central Government based on the recommendation of the Council.