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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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