IGST on imports applies, treating imports as inter state supplies under the destination principle and allowing full set off. Imports of goods and services are treated as inter state supplies and subject to IGST. Taxation follows the destination principle, allocating SGST revenue to the State of consumption, with full set off of GST paid on imports available against output tax liability.
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.
IGST on imports applies, treating imports as inter state supplies under the destination principle and allowing full set off.
Imports of goods and services are treated as inter state supplies and subject to IGST. Taxation follows the destination principle, allocating SGST revenue to the State of consumption, with full set off of GST paid on imports available against output tax liability.
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