Import taxation under GST: IGST applies treating imports as inter-state supplies with destination-based state revenue allocation.

Imports are treated as inter-state supplies and IGST is levied on imported goods and services. Tax incidence follows the destination principle, allocating SGST revenue to the State of consumption. Full set-off of GST paid on imports is available, preserving input tax credit for importers and aligning import taxation with domestic supply treatment.

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