Question: what are the terms and conditions of gst?
Answer: How Set-off Works in GST. Central Goods and Service Tax (CGST) will be set off against – IGST and CGST on inputs. State Goods and Service Tax (SGST) will be set off against – IGST and SGST on inputs. Integrated Goods and Service Tax (IGST) will be set off against – IGST, SGST and CGST on inputs.