What is the difference between web.config timeout and IIS timeout?

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What is the difference between the following entry in web.config:

 <sessionState timeout="30"/>

And this setting in IIS 7.5 (Default web site > Advanced Settings > Connection Limits) :

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I know that the web.config is supposed to apply to the time that the ASP.NET session is kept alive, but what is the IIS setting for?

windows-server-2008 iis web-config asp.net .net
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