Badrinath Patel
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How will imports be taxed under GST?

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How will imports be taxed under GST?
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1 Answer

  1. Imports of Goods or Services or both will be treated as inter-state supplies and IGST will be levied on the import of goods or services into the country. The incidence of the tax will follow the destination principle and the tax revenue in case of SGST will accrue to the State where the imported goods and services are consumed.

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