Out of IGST paid to the Central Government, which of the following must be apportioned based on tax rate equivalent to the CGST on similar intra-state supply?

Interstate supply of goods and services to an unregistered person.

Interstate supply of goods and services to a taxable person paying tax under sec.10 of the CGST Act, 2017.

Interstate supply of good and services to taxable person not eligible for input tax credit.

Out of IGST paid to the Central Government, which of the following mus

1.	Out of IGST paid to the Central Government, which of the following must be apportioned based on tax rate equivalent to the CGST on similar intra-state supply?
A.	Interstate supply of goods and services to an unregistered person.
B.	Interstate supply of goods and services to a taxable person paying tax under sec.10 of the CGST Act, 2017.
C.	Interstate supply of good and services to taxable person not eligible for input tax credit.
D.	All of the above.
Answer» E.